banner_ad

Ledger Basics Doubts please help me

617 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 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details