The fourth step in the accounting cycle is to transfer information from the journal to the ledger. A ledger is a book or an electronic record of all the accounts that a company has. These accounts are broken down by account number and class.
1 Esophageal peristalsis results from sequential contraction of circular muscle, which serves to push the ingested food bolus toward the stomach. 2  Esophageal longitudinal muscle may also play a role in peristalsis.sophageal peristalsis consists of sequential contraction of the circular muscles of the muscularis propria, which is largely mediated by acetylcholine. This sequential contraction serves to occlude the esophageal lumen and push the bolus aborally.
exists and is an alternate of . There are three types of muscle tissues- smooth, skeletal and cardiac. Smooth tissues regulate the blood pressure and flow of blood in arteries. Also found in the digestive system in the stomach and intestines to cause the peristalsis movement.