The Accounting Ledger Database Template for Access 2003 allows you to create a basic chart of accounts and transaction ledger. It's available for free from the Microsoft Access Templates library.
Download the Accounting Ledger Database Template.
Download the Accounting Ledger Database Template.

Thanks Man!!
You can download complete Microsoft Access Accounting, Billing and Inventory Software from http://www.free-accounting-software.net
Here is another one at http://www.icebergo.com/ a complete and free Accounting & Inventory Software developed in Microsoft Access 2007 suitable for all business.
Thanks Sir
There are features are missing from the Accounting Database. For example, how to solve outstanding and Aged Debtors. Although it is for small business, but it’s still not practical.