Chapter 2 Balancing ledgers

Step 1
Go to the side containing the most entries, miss a line and rule a total box also rule a total box on the same line on the opposite side of the ledger account
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Step 2
Add up the bigger side of the account in terms of value and place this value in both total boxes
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Step 3
Calculate the account balance, Biggest value side - Lesser value side
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Step 4
Enter the balance on the smaller side of the account above the total box as a Balance Carried down(C/D)
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Step 5
Enter the balance on the larger side of the account below the total box as a balance brought down (B/D)
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Other cards in this set

Card 2

Front

Step 2

Back

Add up the bigger side of the account in terms of value and place this value in both total boxes

Card 3

Front

Step 3

Back

Preview of the front of card 3

Card 4

Front

Step 4

Back

Preview of the front of card 4

Card 5

Front

Step 5

Back

Preview of the front of card 5

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