Question

determine which ledgers your accounting system would need to easily report your business taxes from your accounting system's trial balance report for:

1. A convenience store (corner store, dépanneur).
2. A one person service business (e.g. bookkeeper, accountant).

Indicate which ledger accounts you would need to set up — and why the others wouldn't be needed by you.

Answer 1

Here I suggest the store to keep the general ledger general ledger provides necessary information to create financial statements, like business balance sheet, cash flow statement, and income statement. The financial statements can give a clear snapshot of your business’s financial well-being.

General ledger

general ledger is the foundation of accounting books. Your ledger is a record used to sort and summarize the transactions.
The most common accounts used in a convenience store ledger include Assets, liabilities, Equity, Revenue, Expenses .The general ledger is dealing all of these accounts very accurately and simply.
And the sub-ledgers of general ledger give a details behind your general ledger entries. Sub-accounts let you break down your accounts even further so you know exactly where funds are coming in and out of. The Accountant can find sub-accounts under each main account .The important sub-ledges of general ledger are the following

Asset sub-accounts:
Savings
Petty cash
Inventory
Accounts receivable

Liability sub-accounts:

Payroll tax liabilities
Sales tax
Accounts payable

Equity sub-accounts:

Owner’s equity
Common stock
Retained earnings

Revenue sub-accounts:

Product sales
Earned interest
Miscellaneous income

Expense sub-accounts:

Insurance
Rent
Equipment
Supplies
Cost of goods sold

The general ledger provides an accurate record of all financial transactions. It makes filing taxes much easier as you have all of your income and expenses in one place. It helps you spot unusual transactions easily.
And the maintenance of general ledger is very easy for an accountant. Also the rectification and finding of errors are very simple process in a general ledger .
So the best ledger for a convenience store is general ledger

why the others wouldn't be needed

The convenience store can keep all other separate ledges but it is complicated than keeping the general ledger and more time consuming. The convenience store have a lot of transactions per day and the recording of those in separate ledgers are not necessary if there is a general ledger.