Hi,
I have an issue that some persons , who are related to our business are (Some time they are Supplier ,we purchases goods from them & Sometime they are our customers , we are selling goods to them.
I want the same person in the list of customers & suppliers .
If there is is any way to solve this issue kindly guide me .
You just create a customer and a supplier with the same name
- this is explained in this guide Offset simultaneous sales and purchase invoices | Manager
But it will show the balances separate .
A/R and A/P
Is it possible to merge the ledgers of two persons .
No, unfortunately
Thanks for your reply . 
Any hopes for this to change in the future ?
No
The solution has been requested by many people (see Customers and Suppliers - #11 by Ealfardan) but is not in the ideas category so NG Software must dislike the idea for some reason
There is a work around as a solution for this problem .
You create X as a Customer and the same X as Supplier
Now create a cash account as X Cash Account
Whenever you raise a Sales invoice you receipt into that X Cash Account
And
Whenever you raise a Purchase invoice give a payment from that same X Cash Account
The X Cash Account will show you the Amount you owe X or X owe you