Php general ledger query

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I am new in PHP I want to know how to create general ledger.
I have two tables invoice and payment received.

I want to create general ledger using both tables.

mysql_query("select * from invoice");
mysql_query("select * from invoice");
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ivan On BEST ANSWER

Maybe you want to count the total, you can do it like this:

$total = mysql_query("SELECT count(money) as total FROM invoice");//your query string
$res = mysql_fetch_array($total);
$count = $res['total']; //statistics