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Which balances go on the debit side and which on the credit side of the trial balance? What is a suspense account and when is it opened? If a trial balance balances, does it mean the accounts are correct? When is a trial balance prepared? How do you balance a ledger account? Where do drawings appear in the trial balance and financial statements? What is the total of the trial balance meant to demonstrate? What comes after the trial balance in the accounting cycle? What types of errors are NOT revealed by a trial balance? What types of errors ARE revealed by a trial balance?
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Bookkeeping › Trial Balance

What is a balance brought down and carried down?

Beginner

Answer

When balancing a ledger account, the balance carried down (c/d) is the figure inserted to make both sides equal at period end; the balance brought down (b/d) is that same figure entered on the opposite side as the opening balance for the next period. It's how running balances continue between periods.
Account: Dr side 800, Cr side 500 -> Balance c/d 300 (Cr side); Balance b/d 300 (Dr side).
Real-world example The cash account's closing balance is carried down and reappears as the opening balance next month.

Common follow-ups: What does c/d achieve? | Where does b/d appear?

Control Accounts Correcting Errors Trial Balance
All 25 Trial Balance questions