Potentiometer's are available in various ohm ratings depending on what it will be used for. 20K, 25K, 100K, 250K, 500K are the most common we see in guitar wiring.
The actual value of the pot that you will use mainly depends on the pickups.
The standards used is as follows.
250K pots are used with single coil pickups.
500K pots are used with humbuckers.
20K, 25K or 100K is used for active pickups or active circuits.
Pots are available in different tapers or curves. The basic tapers are a linear taper, that works in a straight pattern to ground, or a audio taper that sends the signal to ground in a specific way so the volume is reduced much smoother when turning the volume down. Guitars almost always use audio tapers.
There are many available and what one works best depends on either the person you are talking to or the person that uses the guitar. If you here someone say I use a 500KA pot for my volume basically this means that the taper of the pot to ground is different when the volume pot is being turned down. The basic standard depends on the manufacture. Most Japanese companies generally uses a 500KG for volume and a 500KD for the tone. The reason we use two different tapers is because the curve of the of the tone to ground needs to be different then the volume pot. Companies like Dimarzio® make a standard 500K pot with a modified audio taper that works well for both volume and tone.
Tone controls are used with capacitors to remove some of the highs from the signal without shutting the circuit off. People use different values but the basic ones for tone are as follows. Guitar tone capacitors are .022 and a basses tone capacitor is .047.