Commercial StudiesICSE Class 9 · Ledger

Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance (ICSE Class 9)

Updated 18 October 2026 · Fact-checked

To balance an account, total both sides, find the difference, write it on the lighter side as Balance c/d, total both sides on the same line and bring the balance down on the opposite side as Balance b/d. A larger debit total gives a debit balance (assets, expenses, debtors, drawings, purchases); a larger credit total gives a credit balance (capital, liabilities, creditors, incomes, sales); equal totals give a nil balance.

The gap on the lighter credit side is Balance c/d; it makes both totals equal, then returns as Balance b/d on the opposite (debit) side.

Illustration drawn for QuestionBuddy.

Understand Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance

Steps in balancing.
1. Total both sides separately (in rough).
2. Find the difference.
3. Write the difference on the side with the smaller total as By Balance c/d (credit side) or To Balance c/d (debit side); c/d means carried down.
4. Total both sides; the two totals are equal and are written on the same line, then ruled off.
5. Bring the balance down on the opposite side on the first day of the next period: To Balance b/d (debit side) or By Balance b/d (credit side); b/d means brought down.

Kinds of balance.

Debit balance: debit total larger; the b/d appears on the debit side. Usually assets, expenses, debtors, drawings and purchases.
Credit balance: credit total larger. Usually capital, liabilities, creditors, incomes and sales.
Nil balance: both sides equal; just total and rule off (a debtor who has paid in full).

A personal account with a debit balance is a debtor; with a credit balance it is a creditor.

Nominal accounts. At the end of the year they are closed by transfer to the final accounts; for the trial balance at Class IX level their total can be shown as the balance.

Worked ledger: Radhika Stores (assumed figures).
Cash A/c. Debit side: Jan 1 To Capital 1,50,000; Jan 12 To Sales 30,000; Jan 20 To Bela 20,000; total 2,00,000. Credit side: Jan 3 By Bank 60,000; Jan 5 By Purchases 25,000; Jan 18 By Rent 5,000; Jan 28 By Drawings 6,000; total 96,000. Difference 2,00,000 - 96,000 = 1,04,000 written as By Balance c/d 1,04,000 on the credit side; both sides total 2,00,000; Feb 1 To Balance b/d 1,04,000 on the debit side.
Bank A/c. Debit: Jan 3 To Cash 60,000. Credit: Jan 25 By Anil 40,000; By Balance c/d 20,000. Totals 60,000 each; Feb 1 To Balance b/d 20,000.
Anil A/c: credit Jan 8 By Purchases 40,000; debit Jan 25 To Bank 40,000; nil balance. Bela A/c: debit Jan 15 To Sales 20,000; credit Jan 20 By Cash 20,000; nil balance.
Other balances: Capital 1,50,000 (credit); Purchases 65,000 (debit: 25,000 + 40,000); Sales 50,000 (credit: 30,000 + 20,000); Rent 5,000 (debit); Drawings 6,000 (debit).

Neighbouring topics: the meaning, format and posting of the ledger are on the previous page of this chapter.

Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance: key facts

Balance: Balance = Larger total - Smaller total | written on the smaller side as c/d; Totals then agree.
Debit or credit balance: Debit total larger: debit balance, b/d on the debit side | credit total larger: credit balance, b/d on the credit side; b/d is on the opposite side to c/d.
Personal account balance: Debit balance: the person owes us (debtor) | credit balance: we owe the person (creditor); Nil: settled.

Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance in real life

The idea, met in an everyday situation. Answer the question in your own words, then compare with the model answer. The one-line hook is what to remember.

A customer's page

Suppose a customer Sunil has bought goods worth Rs 18,000 and Rs 9,000 on credit and has paid Rs 14,000 by cheque and Rs 5,000 in cash.

How much does Sunil still owe?

Try it first, then show the solutionSolution

Debit total: 18,000 + 9,000 = 27,000.
Credit total: 14,000 + 5,000 = 19,000.
Balance: 27,000 - 19,000 = Rs 8,000, a debit balance.

Answer: Sunil still owes Rs 8,000, which is a debit balance of his account (he is a debtor).

Memory hook: Bought more than paid: debit balance.

Tricks to remember Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance

Short memory aids. Say each one aloud once, then use it on a question the same day.

c/d on the lighter side
Write the balancing figure on the side with the smaller total.
Use it when: Balancing.
b/d on the opposite side
Brought down on the side opposite to c/d.
Use it when: Next period.
Debtor debit, creditor credit
Personal accounts: debit balance is a debtor, credit balance a creditor.
Use it when: Personal accounts.

Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance: solved examples

Ordered from board level to HOTS. Try each one before you open the solution.

Example 1: Type of balance · 1 mark · MCQBoard level

A ledger account has a debit total of Rs 22,000 and a credit total of Rs 12,000. The balance is:
(a) Rs 10,000 credit (b) Rs 10,000 debit (c) Rs 34,000 debit (d) nil

Try it first, then show the solutionSolution

The larger side is the debit side, so the balance is a debit balance.

Answer: (b) Rs 10,000 debit

Example 2: Balance the Cash account · 4 marks · Long answerHarder board level

Balance the Cash account of Radhika Stores: debit side Jan 1 To Capital 1,50,000, Jan 12 To Sales 30,000, Jan 20 To Bela 20,000; credit side Jan 3 By Bank 60,000, Jan 5 By Purchases 25,000, Jan 18 By Rent 5,000, Jan 28 By Drawings 6,000.

Try it first, then show the solutionSolution

Debit total = 1,50,000 + 30,000 + 20,000 = Rs 2,00,000. (1 mark)
Credit total = 60,000 + 25,000 + 5,000 + 6,000 = Rs 96,000. (1 mark)
Difference = 2,00,000 - 96,000 = Rs 1,04,000, written on the credit side as By Balance c/d; both sides total Rs 2,00,000. (1 mark)
Bring down To Balance b/d 1,04,000 on the debit side; it is a debit balance (cash in hand). (1 mark)

Answer: Balance c/d 1,04,000 on the credit side; totals 2,00,000; Balance b/d 1,04,000 on the debit side.

Example 3: Bank and Anil's account · 3 marks · Short answerHarder board level

Balance (i) the Bank account: debit Jan 3 To Cash 60,000; credit Jan 25 By Anil 40,000; and (ii) Anil's account: credit Jan 8 By Purchases 40,000; debit Jan 25 To Bank 40,000.

Try it first, then show the solutionSolution

(i) Debit 60,000, credit 40,000; difference Rs 20,000 written as By Balance c/d on the credit side; totals 60,000. (1 mark)
(i) Bring down To Balance b/d 20,000 on the debit side: a debit balance (money in the bank). (1 mark)
(ii) Both sides total 40,000: a nil balance; Anil has been paid in full. (1 mark)

Answer: (i) Balance c/d 20,000; b/d 20,000 debit (ii) nil balance

Example 4: Case study: Sunil's account · 4 marks · Case-basedHOTS / competency

Sunil's account shows: debit side Mar 3 To Sales 18,000 and Mar 12 To Sales 9,000; credit side Mar 20 By Bank 14,000 and Mar 25 By Cash 5,000.
(i) Find the totals of the two sides. (1)
(ii) Show the balancing entries. (2)
(iii) Is Sunil a debtor or a creditor and for how much? (1)

Try it first, then show the solutionSolution

(i) Debit total Rs 27,000; credit total Rs 19,000.
(ii) Difference Rs 8,000 is written on the credit side as By Balance c/d 8,000; both sides total Rs 27,000; then To Balance b/d 8,000 is brought down on the debit side.
(iii) A debit balance of Rs 8,000: Sunil is a debtor who owes the business Rs 8,000.

Answer: (i) 27,000 and 19,000 (ii) By Balance c/d 8,000; To Balance b/d 8,000 (iii) debtor for Rs 8,000

Example 5: Kinds of balance · 3 marks · Short answerHarder board level

State whether each usually has a debit or a credit balance: Capital, Purchases, Sales, Drawings, Rent, Creditors.

Try it first, then show the solutionSolution

Debit balances: Purchases, Drawings, Rent. (1 mark)
Credit balances: Capital, Sales, Creditors. (1 mark)
Debit: assets, expenses, debtors, drawings, purchases; credit: capital, liabilities, creditors, incomes and sales. (1 mark)

Answer: Debit: Purchases, Drawings, Rent. Credit: Capital, Sales, Creditors.

Where students lose marks in Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance

The slips examiners see most often, and what to write instead.

Mistake: Writing totals on different lines
Totals are not aligned.
Wrong working
Debit total on one line, credit total lower
Right working
Both totals on the same horizontal line
Do this: Align the totals.
Usually costs: 1 mark
Mistake: Balance c/d on the heavier side
The sides are confused.
Wrong working
By Balance c/d written on the side with the larger total
Right working
The balancing figure goes on the side with the smaller total
Do this: Write c/d on the lighter side.
Usually costs: 2 marks
Mistake: Forgetting b/d
The balance is not brought down.
Wrong working
Stopping after the totals
Right working
Bring the balance down on the opposite side
Do this: b/d starts the next period.
Usually costs: 1 mark

Exam tips

Total the sides in rough before writing.
State whether the balance is debit or credit.
Write the totals on the same line and rule off.
Say debtor or creditor for personal accounts.

Practice questions on Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance

Write each answer on paper first. Open the hint only if you are stuck, and the answer only when you have finished.

Q1 · 1 mark · MCQBoard level
Balance b/d is written on the:
(a) same side as balance c/d (b) opposite side to balance c/d (c) either side (d) neither side
Hint
Opposite side.
Answer
(b) opposite side to balance c/d
Q2 · 2 marks · Very short answerBoard level
On which side is the balancing figure written when the debit total is greater?
Hint
The lighter side.
Answer
On the credit side, as By Balance c/d.
Q3 · 3 marks · Short answerHarder board level
Balance the account of Seema: credit side Apr 2 By Purchases 30,000; debit side Apr 10 To Bank 10,000 and Apr 22 To Bank 8,000. Is Seema a debtor or a creditor?
Hint
Find the difference.
Answer
Credit total 30,000; debit total 18,000; difference Rs 12,000 written as To Balance c/d on the debit side; both sides total 30,000; By Balance b/d 12,000 on the credit side. Seema is a creditor for Rs 12,000.
Q4 · 3 marks · Short answerHarder board level
The Rent account has three debit entries of Rs 3,000 each and no credit entry. Show the balance.
Hint
There is no credit entry.
Answer
Debit total = 9,000, credit total = nil. Balance Rs 9,000 is written as By Balance c/d on the credit side; both sides total 9,000; To Balance b/d 9,000 on the debit side: a debit balance.
Q5 · 3 marks · Short answerHOTS / competency
Bela bought goods worth Rs 20,000 on credit and later paid Rs 20,000 in cash. Show her account and say what the balance is.
Hint
Both sides are equal.
Answer
Debit side: To Sales 20,000. Credit side: By Cash 20,000. Both sides total Rs 20,000, so there is a nil balance; she owes nothing and does not appear in the trial balance.

Test your recall

Answer in your head or on paper first, then open the card. Pulling an answer out of memory makes it stick far better than re-reading.

1.What does c/d mean?Show answer
Carried down.
2.What does b/d mean?Show answer
Brought down.
3.What is a nil balance?Show answer
Both sides are equal.
4.What kind of balance does Capital have?Show answer
Credit.
5.What kind of balance does Cash have?Show answer
Debit.
6.A debtor's account shows which balance?Show answer
A debit balance.

Balancing Ledger Accounts: Balance c/d, Balance b/d and Kinds of Balance: frequently asked questions

Do nominal accounts have b/d?

They are closed at year end by transfer to the final accounts; at Class IX level show their total as the balance.

Why must totals agree?

Because the balancing figure makes both sides equal.

Does a nil balance appear in the trial balance?

No.