- General ledger: A general ledger is a chronological record of all transactions that occur in a business. It is used to create financial statements, such as the balance sheet and income statement. - Subsidiary ledger: A subsidiary ledger is a ledger that contains detailed information about a specific type of transaction or account. For example, a business might have a subsidiary ledger for accounts receivable, accounts payable, or inventory. - Private ledger: A private ledger is a ledger that contains confidential information, such as trade secrets or customer lists. - Public ledger: A public ledger is a ledger that is available to the public. For example, the blockchain is a public ledger that records all Bitcoin transactions. - Distributed ledger: A distributed ledger is a ledger that is stored across a network of computers. This makes it more secure than a traditional ledger, which is stored on a single computer.