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.
1 Swallow-induced peristalsis is called primary peristalsis, and the peristalsis elicited by esophageal distention is called secondary peristalsis. 2  Peristaltic contractions are always preceded by inhibition that, in the case of primary peristalsis, is called deglutitive inhibition.he main function of the esophagus is to propel swallowed food or fluid into the stomach. This occurs through sequential or peristaltic contraction of circular muscle in the esophageal body, in concert with appropriately timed relaxation of the upper and lower esophageal sphincters.