Carried Down Balance (Balance c/d) Indicates Which Balance
Carried Dow n Bala nce, w hich is writte n as Bala nce c/d s hows either the De b it Bala nce or Credit Bala nce depending upon higher sides i.e., if the amou nts of de b it side is more t ha n credit side i n a Ledger Account , t he n it s hows de b it b ala nce and if t he amou nts of credit side is more tha n t he de b it side i n a ledger account, t he n it s hows credit b ala nce as deb it side needs more amount to b ecome equal to credit side. Bala nce Carried Down of Different Types of Accounts will b e co ntinued to be tra nsferred to t he next Step of Accounting Cycle unless t he the accou nting cycle completes. For example, Office Equipme nt is a Fixed Asset , w hich has normal deb it b ala nce as its deb it side is more tha n credit side. So, t h e b ala nce carried down or b ala nce c/d is written on credit side as s how n b elow: ...