Balancing Off Accounts

Step one: add up the totals on both sides of an account separately

Step two: get the difference between the totals of the two sides

Step three: place the difference on the smaller side of the account and call it a “balance c/d or c/f”, so that the two sides may equal one another.

Step four: add the totals of each side so that they are equal. The totals must be placed on the same line.

Step five: bring down the balance on the opposite side of the account immediately below the totals and call it a “balance b/d or b/f”