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Question

what is the difference between c/d and b/d in ledger?

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Solution

Dear Student, the difference between the two has been given below:

Balance Carried Down (balance c/d) is written at the end of year to make both debit and credit side equal. Amount of Balance Carried Down is used as the beginning of the next year.

Balance Brought Down (balance b/d) is written at the beginning of the year to to start the new years transaction with the balances of previous years.

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