What Balance b/f, c/f, b/d, c/d Mean In Financial Accounting

Balance b/f, c/f, b/d, c/d are often used in accounting, especially financial accounting. infact, it is rear to solve any accounting problem without using any of these terms. Here are their meaning and what they do in accounting.

b/f means balance brought forward
When you begin recording any account with the balance from;
- old books of account or from previous accounting year or
- that appearing on the earlier page.

b/d means balance brought down
When you start recording any account with the balance from;
- previous month or
- that appearing immediately above.

c/f means balance carried forward
When you total-up the debit & credit sides of an account & put the difference on the shorter side, so as to agree the totals, if it is to be carried forward to;
- new books of account or accounting from next year or
- new page

c/d means balance carried down
When you total-up the debit & credit sides of an account & put the difference on the shorter side, so as to agree the totals, if it is to be carried forward to;
- next month or
- a line below in the same page

In conclusion,
- b/f is followed by c/f &
- b/d is followed by c/