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.
The functions of peristalsis and segmentation are different. Peristalsis-Propels the contents of the lumen onward, one way motion, moves food through a sphincter into the stomach, symmetrical contraction and relaxation of muscles, occurs in all parts of the GI.he functions of peristalsis and segmentation are different. Peristalsis-Propels the contents of the lumen onward, one way motion, moves food through a sphincter into the stomach, symmetrical contraction and relaxation of muscles, occurs in all parts of the GI.