# FSTP Sample Assessment 2 Question 1b

Registered Posts: 1
It's most likely i'm being particularly dense but the information given at the top of the question clearly states that there is a debit balance of £7052 for Bank under the date of 31 March 20X7 which would suggest it's a carried down figure.

Looking at the model answer, this figure is placed in the credit side... anybody know why or is it an error?? Thanks!!

• Registered Posts: 2
I know this is an old post but i'd like to know the answer to this question. As said above the question says the b/d is a credit and the c/d is a debit but on the model answer its put the b/c & c/d as a credit. Is this a mistake on the answers or am i missing something please?
• Registered Posts: 645
The balance to carry down will always appear on the opposite side to what it actually is, as it's a balancing figure. In the next period you should put the opening balance b/d back on the correct side.

Eg.

New co - balance £0.
Income (dr) £5,000
Expenses (cr) £4,000

Using a T-account, the balancing figure (balance c/d) would be £1,000 on the cr side. However, as you can see it is clearly a dr balance (you have the cash).

When opening the next period, you switch the balance c/d back to the other side, so the balance b/d is the (correct) debit.

Is that what you're referring to?
• Registered Posts: 8
I know this is an old question but I think I might have the answer. It baffled me at first too but I think it's simply on the opposite side as the balance they gave you for each was essentially the balance b/d. If you look, they are both balances for 31st March one is for 20x6 and the other for 20x7. So the first balance is the balance b/d for the current year so goes on the credit side as stated but the second balance is the balance b/d for the next year so the balance c/d would have been on the opposite side (credit side also).
I'm not 100% sure but this is the only thing that makes sense to me.