Under the sectional balancing system, if an error affects the account of the debtor or creditor without affecting their total, it is rectified by adjusting the account of the debtor or the creditor itself. In the sectional balancing system, only a section of the group of ledgers is self-balanced under the system, the only general ledger is made to balance. Since Under the sectional balancing system, only a section of the group of ledgers is self-balanced, therefore any error affecting the account of debtor or creditor without affecting their total will be rectified by adjusting the account of debtor or creditor itself.