cheaniecheanie New MemberRegistered Posts: 10
Hi, just wondering if anyone can help me with the following.

Carried Forward
Carried Down
Brought Forward
Brought Down

Can someone please explain which goes where.
I asked my tutor but didn't really explain properly.



  • blobbyhblobbyh Font Of All Knowledge Registered Posts: 2,415
    I wouldn't worry too much about this in your exams as these are minor points but for simplified explanations I'd suggest;

    Carried down is the balancing figure within the T account e.g. £100 c/d

    Brought down is the closing figure - the one underneath your total lines - e.g. £100 b/d that'll appear in the trial balance and be the amount carried forward to the next period

    Brought forward will be the opening figure in the new period e.g. £100 b/f being the amount carried forward from the previous period; my preference is for b/f but you can use either b/f or c/f here since it'll be up to you how you remember it.
  • cheaniecheanie New Member Registered Posts: 10
    Thanks its a lot clearer now
Sign In or Register to comment.