Generally the following three kind of ledgers are maintained by organisations.
Debtors Ledger
It may contain the accounts of all the customers to whom goods have been sold on credit.This ledger is also called customer's ledger or sales ledger
Creditors Ledger
It may contain the accounts of all the suppliers from who goods have been purchased in credit. this ledger is also called supplier's ledger or purchase ledger.
General Ledger
It may contain all the residual accounts, mainly real and nominal accounts.This ledger is also called Nominal ledger
Debtors Ledger
It may contain the accounts of all the customers to whom goods have been sold on credit.This ledger is also called customer's ledger or sales ledger
Creditors Ledger
It may contain the accounts of all the suppliers from who goods have been purchased in credit. this ledger is also called supplier's ledger or purchase ledger.
General Ledger
It may contain all the residual accounts, mainly real and nominal accounts.This ledger is also called Nominal ledger
