Balancing of account means :

Options

A. Total of debit side
B. Total of credit side
C. Difference in total of debit & credit
D. None of these

Explanation

Balancing of account may be a thanks to balance the varied ledger accounts. Accounts within the ledger square measure sporadically balanced, typically at the top of the accounting amount, with the article of ascertaining cyberspace position of every quantity.

Balancing of associate account means the 2 facets square measure totalled and therefore the distinction between them is shown on the side, that is shorter so as to create their totals equal. The words 'balance carried down (c/d)' square measure written against the quantity of the distinction between the 2 sides

. The amount of balance is brought down (b/d) within the next accounting amount indicating that it's a seamless account till finally settled or closed. just in case the accounting system exceeds the method of accounting, the distinction is written on the method of accounting, if the method of accounting exceeds the accounting system, the distinction between the 2 seems on the accounting system and is named debit and credit balance severally.

The accounts of expenses/losses and gains/revenues don't seem to be balanced however square measure closed by transferring to commerce and profit and loss account.