Balance B/F and Balance C/F

Balance C/F: Balance carried forward means the ending balance of the account which has to carry to the next accounting period.

The balance in each account is added and deduct through debit and credit during the accounting period. As at the end of the accounting period, the balance accounts need to bring balance to the next period. This total balance is called the carried forward balance.

Date	Description	Debit	Credit	Balance
Jan	Capital invest	10,000		10,000
Feb	Purchase Fixed Asset		2,000	8,000
Mar	Cash Receipt	1,000		9,000
June	Purchase Inventory		5,000	4,000
Sep	Cash Receipt	8,000		12,000
Dec	Pay for rent		1,000	11,000
Balance Carry Forward				11,000

Balance B/F: Balance Brought Forward means the beginning balance of balance sheet accounts that have been brought from a prior period. Usually, the balance sheet account needs to carry from one period to another. For example, the ending cash balance on 31 Dec 202X will become the opening balance on 01 Jan 202X+1. The opening balance on 01 Jan 202X+1 is the balance brought forward

Date	Description	Debit	Credit	Balance
	Balance Brough Forward			11,000
Mar	Cash Receipt	4,000		15,000
June	Purchase Inventory		5,000	10,000