Use Cash Basis Accounting and Balance Subledger Entries by Ledger Currency in Ledger definition page

Hi,

I went though about the 2 options in ledger definition help page, it is mention in help as below

Use Cash Basis Accounting: This option pertains only to Oracle Payables. Payables uses this option for its Mass Additions Create program for determining expense account information.

Balance Subledger Entries by Ledger Currency : Enables balancing of subledger journal entries by ledger currency and balancing segment value.

I could not clear understand on the above 2 options, could you please explain with some examples if possible.

Regards,

Anand.