In 'The Great Treatise' by Tsongkhapa it is stated within the pages outlining the preparatory stages of meditation that;
"Then visualize the field for accumulating the collections of merit and sublime wisdom."
"The cooperative conditions for the production of the path in your mind are (1) the accumulation of the collections, which are favorable conditions, and (2) the purification of your mind from obscurations, which are unfavorable conditions. If you lack these cooperative conditions, it is extremely difficult to produce the path, even if you take pains to sustain the meditations that are the substantial causes of the path."
As you can see, the collections are referred to as 'merit and sublime wisdom', is the accumulation of the collections synonymous with the cultivation of virtues, and the second part the reduction of their opposites?