While maintaining more than one ledger, do not adopt the self-balancing system. In such a situation, though separate Trial Balance cannot be prepared for each ledger but the arithmetical accuracy can be duly verified by preparing certain control accounts. This is called 'Sectional Balancing'. The sectional balancing refers to a system under which only a section of the group of ledgers is self-balanced. If a firm which uses three ledgers viz., Debtors Ledger, Creditors Ledger and General Ledger, makes only one ledger self-balancing (normally the General Ledger) it will be called 'Sectional Balancing System’.