Alias /sql-ledger /usr/local/sql-ledger/
<Directory /usr/local/sql-ledger>
  AllowOverride All
  AddHandler cgi-script .pl
  Options ExecCGI Includes FollowSymlinks
  Order Allow,Deny
  Allow from All
</Directory>

<Directory /usr/local/sql-ledger/users>
  Order Deny,Allow
  Deny from All
</Directory>