Brought Down

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Definitions
Brought Down (b/d)
Brought Down Book-Keeping Opening Balance Financial Period Ledger Accounting Balance Transfer
In book-keeping, 'brought down' (abbreviated as b/d) refers to an opening balance that has been transferred from the previous period to the current ledger.
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Definitions
Opening Balance
Opening Balance Accounting Period Debit Credit Ledger Brought Forward Brought Down
The balance brought forward at the beginning of an accounting period. Opening balances may be on the debit or the credit side of a ledger.
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