What is b/d and c/f?

by Jibran

Q: I want to ask what is b/d and c/f?

Good question Jibran.

I would definitely recommend checking out the lesson on
balancing T-accounts in combination with the explanations below.

"b/d" stands for "brought down" and "c/f" stands for "carried forward."

You will normally see "b/d" as "Balance b/d" at the top of a T-account. This shows the amount brought down from a previous period - i.e. the opening balance of an account.

"Balance b/d" can also show the closing balance as a line at the bottom of the account.

"Balance b/d" is sometimes shown as "Balance b/f" ("b/f" means "brought forward"). These two phrases mean the exact same thing.

"Balance c/f" is usually used as a balancing line to calculate the closing balance figure.

Great picture by the way :)


Comments for What is b/d and c/f?

Click here to add your own comments

by: Anonymous

jibran r u from mohra d epic film ???

Click here to add your own comments

Return to Ask a Question About This Lesson!.

Enjoying this Website?
Help Support it with a Donation


Advertise on ventoup.ru

privacy policy

Related pages

fifo method definitionretained earning definitionmeaning of equity in hindiformat of cash budgetexamples of journalizing transactionswhat is a sundry creditoraccounting tutorials for beginners pdfhow to prepare a p&l statementcalculation to remove vatsynonym of sharingjournal of accountacyaccrued expenses cash flowjournal entries exercisesfifo perpetual inventory exampleaccounting debit and creditslifo methodshow to calculate vat on a calculatoraccounting course for beginnersperpetual periodic inventoryaccounting midterm reviewmeaning of debitsthe accounting cycle stepsexample of cash inflowadvantages of lifo methodassets minus liabilitieshow to treat provision for doubtful debtscontra entry in accountingcreditors accounts payablesingle step format income statementaccounting tutorstrial balance to income statementwhat does ex vat meanbudgeted statement of cash flowsdisadvantages of selling goods on creditvat payable entrydebtor reconciliation statementsales tax calculator reversepro forma income statement formatcarriage inward meaningdirect and indirect expenses examplesdeloitte us taxation interview questionsmanufacturing accounts layoutaccrued expenses journal entriesis cost of goods sold a variable costsales return allowancestep of accounting cyclewhat is a trade discount in accountingbasics of double entry bookkeepingdefine shareholder equitysynonym for anonymousgeneral ledger accounting examplescheque counterfoilsovercast in accountingfifo stock controlincome statement cost of goods manufacturedmarkup pricing formulasamples of cash flow statementswhat is the difference between debtors and creditorscurrent liabilities examples balance sheetperpetual accounting journal entriesformula to calculate direct labor costexample of how to use a columnar padgross profit calculationsperiodic inventory system formulacosts of goods manufactured scheduleaccruals journal entryprovision for doubtful accountsproveit test sampleformat of petty cash bookbalsheetcosts of goods sold equationdeposit slip meaningthe preparation of adjusting entries isbudgeted income statement formatcost of goods manufactured formula accountingsole proprietor accounting