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.
Single-unit smooth muscle, commonly called visceral muscle because it is in the walls of all hollow organs except the heart, is far more common. All the smooth muscle characteristics described so far pertain to single-unit smooth muscle.his propulsive action is called peristalsis. Contraction of smooth muscle in the rectum, urinary bladder, and uterus helps those organs expel their contents. Smooth muscle contraction also accounts for the constricted breaking of asthma and for stomach craps.