Hi Eva,
According to the GridView file layout, the Entry number can have up to 5 digits, meaning Ledger batches can have up to 100,000 entries created or imported. And within each entry, the Detail number can have up to 5 digits, meaning each entry can refer to up to 100,000 accounts.
That being said, it typically is not a good idea to work with such large batches, as the amount of time to process it goes up considerably, as does the difficulty in handling the batch and the likelyhood that something will go wrong. The batch number supports up to 5 digits - meaning 100,000 batches, or 400 batches per working day - so I don't think you would need to worry about running out of batch numbers within a fiscal year. It's better to deal with more, smaller batches.
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Regards,
Softrak Tech Support