self balancing and selection balancing
Answers
Answer:
Explanation:
Self-Balancing :
(i) Control accounts are prepared in all the ledgers. In the general ledger, debtor’s ledger adjustment account and creditor’s ledger adjustment account are prepared.
(ii) A trial balance can independently be prepared from each one of the ledgers.
(iii) All the ledgers form part of double entry system.
Sectional :
(i) Control accounts are prepared in general ledger only. The names of these control accounts are total debtors accounts and total creditors account. Personal ledgers namely debtors ledger and creditors ledger have no control account.
(ii) A trial balance can be prepared only from the general ledger.
(iii) Double entry system is completed in the general ledger only. Debtor’s ledger and creditor’s ledger serve only as memorandum books of account.Balancing selection refers to a number of selective processes by which multiple alleles (different versions of a gene) are actively maintained in the gene pool of a population at frequencies larger than expected from genetic drift alone. This can happen by various mechanisms, in particular, when the heterozygotes for the alleles under consideration have a higher fitness than the homozygote.[1] In this way genetic polymorphism is conserved.[2]
selection balancing:
Evidence for balancing selection can be found in the number of alleles in a population which are maintained above mutation rate frequencies. All modern research has shown that this significant genetic variation is ubiquitous in panmictic populations.
There are several mechanisms (which are not exclusive within any given population) by which balancing selection works to maintain polymorphism. The two major and most studied are heterozygote advantage and frequency-dependent selection.
Answer:
Hiii
Explanation:
DIFFERENCE BETWEEN SELF BALANCING AND SECTIONAL BALANCING.
1 In sectional balancing system, total debtors account and total characters account are opened in the general ledger book whereas in srlf balancing system for adjustment accounts are opened in the general ledger, sales ledger and purchase ledger.
2. 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.
3. Under sectional balancing system, the arithmetical accuracy of the sales ledger and purchase ledger can be checked by preparing total number of debtors to account total creditors accounts while in self balancing system arithmetical accuracy of each ledger can be checked separately by preparing trialbalance of each ledger.
4. Under sectional balancing system only one trial balance is prepared in general ledger whereas self balancing system three separate trial balance is prepared in each ledger.
- Self-Balancing :
(i) Control accounts are prepared in all the ledgers. In the general ledger, debtor’s ledger adjustment account and creditor’s ledger adjustment account are prepared.
(ii) A trial balance can independently be prepared from each one of the ledgers.
(iii) All the ledgers form part of double entry system.
- Sectional :
(i) Control accounts are prepared in general ledger only. The names of these control accounts are total debtors accounts and total creditors account. Personal ledgers namely debtors ledger and creditors ledger have no control account.
(ii) A trial balance can be prepared only from the general ledger.
(iii) Double entry system is completed in the general ledger only. Debtor’s ledger and creditor’s ledger serve only as memorandum books of account.