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.
In book-keeping, 'carried down' (**c/d**) refers to an amount that is to be transferred as the opening balance in the next accounting period.
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.
