Home For AAT student members AQ 2016 Foundation Certificate in accounting Bookkeeping Transactions
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Balance b/d c/d

LilylulaLilylula Registered Posts: 1
Hi can anyone help me understand brought down and carried down everytime I have to do something with a cash book in getting stuck and always put them in the wrong place or wrong way round. I'm studying from home and this isn't going in for some reason. Thanks


  • davidf27davidf27 Registered Posts: 1
    Hi. The carried down just balances the account and has to be taken (carried) somewhere. The brought down is the "real" balance on the account and has to have come from soemwhere - it was brought down. Not sure if that helps but it is how I remember it.
  • Lizz93Lizz93 Registered, AAT Student Posts: 2
    Hi! I remember it as when balancing an account, you need to "carry" down the balance to the next period- so you have 'Balance c/d' above your tram lines and 'Balance b/d' below because you've "brought" the balance down from the previous period.

    And honestly, practice makes perfect. Keep practicing with it and it'll suddenly start to stick in your brain :)
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