The Pineapple Pub

Balancing Accounts and the Trial Balance: Sales

Scene 81 / of 100

Balance the Sales Account: Bring Down the Opening Balance

The closing balance needs to be brought down to the opposite side as the opening balance for the next period.

Enter the opening balance.

If there is no closing balance just click check your answer without entering anything.


DR CR
Date Details Amount Date Details Amount
December 31 Balance c/d 47000 December 5 Bank Account 10000
      December 18 Debtor - Hampstead Heath Party Hire Account 2000
      December 24 Bank Account 15000
      December 31 Bank Account 20000
    47000     47000



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