?HOW CAN WE DEFINE B/F AND C/D b/f=brought forward. At the end of the period, a ledger account is balanced by writing the balance on debit or credit side. When this balance is transferred to next period, It is called balance brought forward.
c/d=carried down. A carried down total represents a balance which has come from somewhere else - usually from the previous page. Such balance is called balance carried down.