Different forms (types) of ledger are as follows :

1. Bound book ledger,
2. Loose leaves ledger and
3. Card ledger.

1. Bound book ledger: This ledger is in the form of bound book. Most of the small traders follow such type of ledger to maintain their accounts. In the beginning of it, index is given and thereafter each page is serially numbered. As and when it is required, new pages can’t be added in this type of ledger because it is a book in bound form. This type of ledger is less expensive and easy from the view point of preservation.

2. Loose leaves ledger : This type of ledger is in filed form. In this system, in place of card, loose leaves or registers with necessary columns are kept. These loose leaves are kept in-between two thick papers or in-between two metal sheets. On the left-hand side of the page sufficient blank space is kept so that it can be systematically punched and can be kept in a binder. In this system, old pages can be removed and new pages can be added just like the card ledger. The structure is connected with a special type of lock. As it is with lock system, it ensures facility of safety. Of course, overall it is an expensive form. This system of ledger generally used by the banks, insurance companies, big companies, etc.

3. Card ledger: In this system, a separate card is maintained for each account. These cards are kept in a steel cabinet. They are arranged on a steel bar in order so that necessary card is easily available. In this system unnecessary or unwanted cards can be removed and new card can be placed in-between. This type of ledger is more safely because all the cards are preserved in a special steel or wooden cabinet and cabinet can be looked also. However, this is an expensive form.