Types of Ledger

First of all, let's see why there are different types of ledger in accounting. then we show you types of ledger in accounting.

As you know, in any business move of cash is the most important transactions and there are different types of transactions for cash flow, so that it needs different types of ledger to record them. Nominal ledger is the heart of any accounting system and its structure of accounts is the most important concept. A perfect structure of ledgers could be a golden way to have an elegance accounting data entry.

There are some important types of ledger and some low priority types in ledger book, so that it is a benefit to put important accounts in the first layer and put other priority in second and next layers of accounts in the ledger book.


All ledger books are grouped under a main ledger book. Nominal ledger book, is the manin ledger book that covers all ledgers book into itself. Sometimes it calls general ledger book in markets and between accountants.
ledger book

Three types of ledger

The three different types of ledger books are explained in this section. They are all in the main nominal ledger and, despite their different features, entries may be posted freely between them. Voucher entries must be done with debit receiving the benefit and credit giving the benefit, and with the total of the debits equaling the total of the credits. Any standard accounting application will use these accounts as heart of accounts then these accounts are very important and these are basic in chart of accounts.

Types of ledger books

Read more about ledger books

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Please also click here to know more about types of accounts in ledger book

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