Balancing Accounts (balance cd and bd)

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hello you lovely people welcome back to

accounting lecture at home in this

particular video I'm gonna show you

balancing of accounts like how you're

gonna do balance CD and BD CD means

carry down BD means brought down very

often it is known as CF carried forward

oh the F brought forward not the


alright okay bank account now generally

bank account is a debit account you we

assume we have money into the bank

business has money to the bank but it

can be overdrawn as well let's see what

happens in this particular how do you do

balancing balance it even the rule is

you got to get the total of both side

basically the column first and he need

to check which side is bigger than added

up of these three and added up of this

two which side is bigger if you add