What Is Sectional Balancing System

Under sectional balancing system the arithmetical accuracy of the sales ledger and purchase ledger can be checked.

What is sectional balancing system. Sectional balancing system total debtors accounts and total debtors account are memorandum account and not the partvof double entry system but under surveillance system adjustment accounts are the part of double entry system. If the trial balance is taken from the debtor s ledger. Self balancing is a system of balancing all the three ledgers including the main ledger thus when only one of the three different ledgers is made to balance it may be known as sectional balancing.

Thus when only one of the three different ledgers is made to balance it may be known as sectional balancing. But under sectional balancing only a section of the group of the ledgers is made to balance. Rectification of errors under self balancing system step by step.

Under the system the only general ledger is made to balance. It has only debit balances and there is no credit balance. Self balancing is a system of balancing all the three ledgers including the main ledger.

In fact sectional balancing is a part of the process of self balancing. In fact sectional balancing is a part of the process. Sectional balancing system practical examples sectional balancing system practical examples.