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Ledger Basics Doubts please help me

631 views 5 replies
Dear persons

Balance b/d means brought down
Balance c/d means carried down

while preparing ledger account what is the truth meaning of these two??plse explain me purpose of use

* in some ledger account balance b/d shown in credit side and sometimes shown in debit side
?? how can I judge this side we have to put b/d and c/d


plse explain me the ledger above doubts
Replies (5)

I know this answer but I'll never answer it cause you mispelled my name. 2 minutes job for me and all you to do is apologise for your past unregimented behaviour. 

@ yasaswi Gomes ,hellow who are you firstofall ,what I did ???

The Difference Between Balance Brought Down (Balance b /d) And Balance Carried Down (Balance c /d) Is That Balance Brought Down Shows Beginning Balances / Opening Balances Of Permanent Accounts While Balance Carried Down Shows Ending Balances / Closing Balances Of Permanent Accounts At The End Of The Accounting Period.

@ Honourable  Rama chary sir ,why sometimes this balance b/d in debit side and sometimes it reflects in credit side???

Eg. Payables ledger! It's a real account. Which means Debit what comes in and credit what goes out. The B/D will always be in the credit side.

Eg. Purches ledger! It's a nominal account  Dr. All expenses and losses and credit all incomes and gains. So purchases is an expense and hence B/D will always be on the debit side 


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