Balance c/f & Balance b/f stand for...?

by Hassaan Sayeed
(Karachi, Pakistan)

Q: Please explain... what do Balance c/f & Balance b/f stand for?

This is such a great question. So many accounting students see these words over and over again, they think they know what they mean but a lot of the time they actually don't even know what they stand for.

So here's the explanation:

Balance c/f = Balance carried forward

Balance b/f = Balance brought forward

Balance b/f and Balance c/f specifically appear in
T-accounts .

Here's some typical T-accounts showing where these items appear:

Cash on hand T-account

Cash on hand T-account

As you can see, "Balance b/f" is the term showing the opening balance of the account on a certain date. Sometimes this is written as “b/d" instead, which stands for “brought down."

"Balance c/f" is the term that describes the closing balance of the account - which will be
carried forward to the next period. It is actually just a balancing line item within the format of the T-account.

That's really all that these terms mean.

Here's some additional useful info about them:
  • "Balance b/f" is more important than "Balance c/f" in T-accounts.

  • The "Balance c/f" is always on the opposite side of the account. So for example, if it's an asset account, the "Balance c/f" will be on the credit side.

  • The "Balance b/f" is always on the true or real side of the account. So for example, if it's an asset account, the "Balance b/f" will be on the debit side.

I hope this sheds a bit more light on this and helps you progress further with T-accounts and the rest of your accounting studies.

Michael Celender
Founder of

Accounting Basics book series

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Comments for Balance c/f & Balance b/f stand for...?

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b f stands for
by: Anonymous

b f stands for balance brought forward

Gross Profit C/O Answer
by: Michael Celender

I believe C/O generally stands for "Carried Over," as in "an amount carried over from one period to the next."

So this would be gross profit carried over (gross profit is normally carried over from the gross profit T-account to the profit and loss T-account at the end of the year when closing accounts off).

I'd recommend to check this out with your teacher or lecturer though to make sure as I haven't seen this in textbooks that I have used. Perhaps this is an accounting abbreviation specifically used more in India.

Michael Celender

What is meant by Gross Profit C/O?
by: DEVI

What is meant by Gross Profit C/O?

by: padmalochan behera

B.f--Bad fellow

long form
by: Anonymous

what is gross profit c/o?

b/f & c/o & c/f
by: mohd nadeem

dear sir

i want know that, full form of b/f and c/f & c/o

in the tally meaning

please deeply answer u give me

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