What is b/d and c/f?

by Jibran
(Pakistan)

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

A: 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 :)