Question

what is the full form of balance b/d and balance c/d?

Answer 1

The terms stand for balance brought down (balance b/d) and balance carried down (balance c/d)

Balance b/d: It is the opening balance of an account at the beginning of financial year.

Balance c/d: It is the closing balance of an account at the end of financial year.

Answer 2

Hlo friend !!

b/d = brought down, the opening ledger balance for the period in question
c/d = carried down, the closing ledger balance for the period in question (this will be the bal b/d at the start of the next period).

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