In bookkeeping, Balance B/D & Balance C/D are terms used for balancing and closing of ledger accounts from the current period lớn the following period.
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Balance B/D – is the balance brought down as opening balance of a ledger pulled from the previous accounting period.
Balance C/D – is the balance carried down as the closing balance of a ledger pushed lớn the next accounting period.
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If Debit side > Credit side it is called Debit Balance
If Credit side > Debit side it is called Credit Balance
Example – To Balance C/D và By Balance B/D
To Balance c/d – In a ledger account when Credit side > Debit side the difference in balance is inserted on the debit side khổng lồ balance the tài khoản, the differential amount is denoted as “To Balance c/d”.
By Balance b/d – In the following accounting period closing credit balance of previous period (To Balance c/d) is brought down to lớn the credit side of ledger trương mục, this amount is the opening balance of next period & is denoted as “By Balance b/d”.
Asmix, Liability và Capital accounts are balanced whereas Revenue and Expense accounts are not balanced.