how to use c/d and b/fd in journal entries?
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Explanation:
balance C/b : balance carried done
it is usually calculated on 31.3.xyz
it is mostly calculated on credit side of ledger but in some cases it is calculated on debit side of ledger
balance b/d : balance brought down
it is the c/d balance which u will be write as an opening entry as balance b/d
I it written on 1.4. xyz
It is written on opposite side of the of balance c/d
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