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 ledgers to record them.

Nominal ledger is the heart of any accounting system

Structure of accounts in nominal ledger book is the most important concept. A perfect structure of ledgers could be a golden way to have an elegance accounting data entry.

sample of chart of accounts in ledger book

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 main ledger book that covers all ledgers book into itself. Sometimes it calls general ledger book in markets and between accountants.

Three types of ledgers

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 ledgers

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