There are many types of differences between sectional and self-balancing ledger systems.

Differences Between Sectional and Self-Balancing System

1. Therefore, Under sectional balancing system, only one trial balance is prepared in general ledger while under the self-balancing system three separate trial balance is prepared in each ledger.

Sectional and Self-balancing ledgers: Meaning, Format, and Note.

2. In the sectional balancing system, the total debtors’ account, and total debtors account are memorandum account and not the part of the double-entry system but under surveillance system adjustment accounts are part of the double-entry system.

Related: Self Balancing Ledger System: A Complete Step-by-Step Guide.

3. Under the sectional balancing system, the arithmetical accuracy of the sales ledger and purchase ledger can be checked by preparing total debtors to account for total creditors’ accounts.

While under the self-balancing system arithmetical accuracy of each ledger can be checked separately by preparing the trial balance of each ledger.

The Transfer from One Ledger to Another Ledger in accounting.

4. In the sectional balancing system, the total debtors’ account and total character account are opened in the general ledger. while under the self-balancing system for adjustment accounts are opened in the general ledger, sales ledger, and purchase ledger.

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