Ledger Balances

Carried Down (C/D)
Carried Down (C/D) is an accounting term used to indicate that the total balance from the previous page of a ledger is carried down to the top of the new page.
Reconciliation
Reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is used to ensure the accuracy and consistency of financial records.

Accounting Terms Lexicon

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