Documentos de Académico
Documentos de Profesional
Documentos de Cultura
28.
18. The balancing figure on the credit side
of the account
1. Inicio de la transcripción. Saltar al
19. suggests that the debits are larger than
final.
the credits.
2. Hello.
20. Therefore we have an overall debit
3. I'm going to show you how to balance
balance on the account.
a ledger account.
21. This is shown by bringing the carried
4. This is Manisha's Bank account in the
down balance down onto the debit side
general ledger
22. of the account under the total.
5. for the year ended the 31st of
23. This becomes the brought down debit
December 20X6: her first year of trading.
balance
6. We have posted entries from the Cash
24. and represents cash at the bank.
receipts book and cash payments
25. This is also Manisha's opening balance
7. as shown.
for next year.
8. We need to find the balance on each
26. You've now learned how to balance a
side so we'll total the debit and the credit
ledger account.
9. separately.
27.
10. You will then need to take the larger
figure, $2000, as a total