38.Carried Forward:
The term 'carried forward' or its abbreviation 'c/f' is used at the foot (i.e., bottom) of a page (of a journal or a ledger) to indicate that the total amount at the foot of that page has been carried Forward to the head (i.e., top) of the next page.
39. Brought Forward:
The term 'brought forward' or its abbreviation 'b/f' is used at the head of a page (of a journal or ledger) to indicate that the total amount at the head of that page has been brought Forward from the foot of the previous page.
40. Carried Down:
The term 'carried down' or its abbreviation 'b/d'is written in a ledger account at the time of its closing to indicate that the balance in that account has been carried Down to the next period.
41. Brought Down:
The term 'brought down' or its abbreviation 'b/d' is written in a ledger account at the time of its opening to indicate that the opening balance in that account has been brought down from the previous period.
The term 'carried forward' or its abbreviation 'c/f' is used at the foot (i.e., bottom) of a page (of a journal or a ledger) to indicate that the total amount at the foot of that page has been carried Forward to the head (i.e., top) of the next page.
39. Brought Forward:
The term 'brought forward' or its abbreviation 'b/f' is used at the head of a page (of a journal or ledger) to indicate that the total amount at the head of that page has been brought Forward from the foot of the previous page.
40. Carried Down:
The term 'carried down' or its abbreviation 'b/d'is written in a ledger account at the time of its closing to indicate that the balance in that account has been carried Down to the next period.
41. Brought Down:
The term 'brought down' or its abbreviation 'b/d' is written in a ledger account at the time of its opening to indicate that the opening balance in that account has been brought down from the previous period.
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