How to Calculate the Result After Ascertaining the Balance of Ledger Account ?

After finding the balance of account , we will write it where is total less than other side.

At that place, we will write amount with to balance c/d or by balance c/d . After this both side will tally.

* If Debit side is more than Credit side = Debit balance
* If Credit Side is more than Debit Side = Credit balance
* If Debit side is equal to Credit Side = Nil Balance

Now, we write account’s balance on it next month’s first date.

If it was written to balance c/d , then it will go to credit side and it will be written By balance b/d . If it was written by balance c/d , then it will go to debit side and it will be written to balance b/d .

For Example

Ledger