According to AccountingUnplugged.com, two primary types of ledgers are kept in accounting: the general ledger and the subsidiary ledger. The subsidiary ledger is commonly divided into two sub-ledgers: the accounts receivable sub-ledger and the accounts payable sub-ledger.
All accounts are kept in the general ledger, which draws directly from the chart of accounts. Because the chart of accounts serves as a summary of transactions, sub-ledgers have been developed to record information in greater detail. The accounts receivable sub-ledger records what has been sold and how much has been taken in for it. The accounts payable sub-ledger records what has been bought and how much was paid for it.