carried down

= c/d
In book-keeping, describing an amount that is to be transferred as the opening balance in the next period.

Accounting dictionary. 2014.

Look at other dictionaries:

  • carried down — ˌcarried ˈdown written abbreviation c/​d adjective, adverb ACCOUNTING written at the end of an account to show that an amount has to be taken down to the beginning of the next account lower down the same page of the account book * * * carried… …   Financial and business terms

  • carried down — c d In book keeping, describing an amount that is to be transferred as the opening balance in the next period …   Big dictionary of business and management

  • balance carried down — ˌbalance carried ˈdown abbreviation balance c/​d also ˌbalance carried ˈforward abbreviation balance c/​fwd noun [countable] ACCOUNTING the balance of an account at the end of an accounting period, which will be taken forward to become the… …   Financial and business terms

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