Ledger Balance

B/D (Brought Down)
B/D is an accounting abbreviation that stands for 'Brought Down.' It is used to indicate the balance of an account from the previous page or period is being carried forward to the current page or period in a ledger or financial statement.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.