C/D | Financial Terms Explained

August 31, 2024 3 min read Definitions

Accounting Finance Carried Down C/D Accounting Terminology Financial Statements Bookkeeping

Detailed exploration of the abbreviation C/D, commonly used in accounting to indicate 'carried down'.

August 31, 2024 4 min read Definitions

C/D (Carried Down): Balance at End of Accounting Period

Accounting Finance Accounting Finance Balance Financial Reporting C/D

C/D (Carried Down) signifies the balance at the end of an accounting period and is a vital concept in accounting to ensure accurate financial reporting.

August 31, 2024 4 min read Definitions

Carried Down (c/d): Opening Balance Transfer in Bookkeeping

Accounting Finance Bookkeeping Carried Down C/D Bookkeeping Accounting Practices Financial Statements

In bookkeeping, 'Carried Down' (c/d) refers to the practice of transferring an amount as the opening balance in the next period.