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. And great picture by the way! :)

The term "b/d" stands for "brought down."

The term "c/f" stands for "carried forward."


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

T-Account Balance b/f Balance c/f


"Balance b/d" or "Balance b/f" also shows the
closing balance as a line at the bottom of the account.

"Balance c/f" is just used as a balancing line to calculate the closing balance figure. It is shown on the opposite side of the closing balance (opposite to the final line that shows "Balance b/d" or "Balance b/f").

Hope that helps clarify those terms and what they're used for!

Check out my lesson on
balancing T-accounts , which will give you a step-by-step breakdown of balancing a T-account, including the use of Balance c/f and Balance b/f.

Best,
Michael Celender


Related questions & tutorials:

Return to our page of Basic Accounting Questions


For more definitions of basic accounting terms, get the Accounting Basics: Complete Guide or the Accounting Basics: Dictionary (both these books include my full glossary of accounting terms).

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

Click here to add your own comments

hey
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!.











© Copyright 2009-2018 Michael Celender. All Rights Reserved. 
Click here for Privacy Policy.

Search