1, use boolean variable if the number of records is  less or equals to   200, and if it is  more than 200 use set of acc ids

1. Set of Account IDs to avoid recursion 
2. Map of trigger event and account IDs to avoid recursion

Create a set of processed records and check our new list contains processed records before execution

we use ststic boolean and that is not best practice we use map and set to avoid recurssion,will not hit again and again

We need to set static Boolean variable

We'll use static variable

Use static boolean to avoid

Wouldn't static boolean stop all execution? Even the ones that should be processed. I believe static sets are the best approach