Confused - Bal b/d or c/d? - The Book-keepers Forum (UK)

flimper · Member

Confused - Bal b/d or c/d?

Davey · Veteran Member

Hello flimper and welcome to the forum. What was the Original Question as
as you say a carried down balance is opposite to a Bought Down Balance.

If i was putting a simple trial balance together from the above figures.

Debtors    9990

Stock 150

Bank    2000

Capital 8140

10140    10140

But the c/d figure seems to be relating to a specfic account. So the original
question would help.

-- Edited by Davey on Tuesday 11th of May 2010 03:14:57 PM

flimper · Member

Thanks for replying. The question was:

Original figure: Debtors 9,990

Debit Bank/ Credit Debtors 2,000
Debit Debtors/ Credit Stock 150

Then to balance off the account.

-- Edited by flimper on Tuesday 11th of May 2010 03:23:49 PM

flimper · Member

Is it possible it could have been a printing error?

Davey · Veteran Member

So it seems it is relating to the Debtors Control Account.

Dr Cr

So Opening Balance 9990

Bank 2000

Stock 150

Balance C/d 8140

10140 10140

-- Edited by Davey on Tuesday 11th of May 2010 03:40:21 PM

flimper · Member

Thanks, but I'm not sure this clears it up. According to what I have learnt there should be a Balance c/d before the sub totals and a balance b/d underneath. Is this wrong?

Davey · Veteran Member

before the 10140 there is a c/d figure of 8140 this will be your new b/d figure
for the next period. of 8140 I cannot see why stock should be in the question.

The 8140 is on the credit side as a closing balance.

and the 8140 as an opening balance in the next period.

debit balance.

Shamus · Forum Moderator & Expert

Hi,

Your original answer looked correct to me so could do with seeing the question.

Unfortunately I can't find the question in the book? What question / section / page are you looking at in the book?

I assume we're talking about the BPP Basic Bookkeeping for AAT students? Or AAT foundation unit 3? If you could let us know the ISBN that would probably be best.

I got my copies of these in a job lot off ebay so hope I've got the same version as yourself.

Its quite common for the text books to have errors in them so don't despair. It's probably you that is correct and the book that is wrong.

cheers,

Shaun.

flimper · Member

It's the BPP book, AAT award in bookkeeping, page 110, ISBN 978-0-7517-7852-6

Davey · Veteran Member

As shaun say errors do occur in text books i have not got that particular text book myself but i assume shaun or another member can assist.

Best Wishes.

-- Edited by Davey on Tuesday 11th of May 2010 04:30:50 PM

flimper · Member

Thanks for your help Davey

Stardoe · Guru

Hi there,

You have obviously been asked to calculate the balancing figure on the account. The "carried down" figure is the end figure that is "carried down" to the beginning of the next period. When it has been "carried down", it becomes the "brought down" figure.

Debtors
	Dr	Cr

Balance b/d	9,990
Bank		2,000
Stock	150
Balance c/d		8,140
	10,140	10,140
Balance b/d	8,140

The question was probably asking for the c/d figure, which is the same as the b/d figure anyway. Like Davey I'm not sure why stock should be included in the debtors account?

Hope this makes things a little clearer?

Pauline

flimper · Member

It's looking like a printing error then maybe, as you have balance b/d at the bottom as well

Rhianrach · Expert

Bottom figure is B/D or B/F as far as I know

Shamus · Forum Moderator & Expert

Darn it, sorry, not one of the books that I have (got eight billy bookcases full but this unfortunately isn't amongst them).

However, by some eerie coincidence. Flipped open the BPP basic bookkeeping for AAT students book (ISBN 0 7517 1728 2) and on page 116 there's a blatant example of getting b/d and c/d mixed up.

I think that this really is a case that your book is incorrect (just a typo) and you are right.

I know that it really doesn't help when your learning that the books that one depends on get things wrong.

Long term texts rather than the BPP / Kaplan annually changed varieties tend to have far less faults in them. Could I advise that you get a copy of either Buisness Accounting volume 1 by Frank Wood and Alan Sangster or (and) Business Accounting for book-keeping and financial accounting courses by David Cox.

Either of those texts are perfect accompaniments for any bookkeeping or accountancy sylabus and they are much less likely to have faults in them as they have both run the gauntlet of time.

Good luck with your studies,

Shaun.

flimper · Member

Thanks very much for all help, I may call on you again in the future if you don't mind too much!!