The words lsquo To Balance b f or lsquo By Balance b f rsquo are recorded in the lsquo Particular Co...........

Accountancy (Phase -I & II) Fund flow statement

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The words ‘To Balance b/f, or ‘By Balance b/f’ are recorded in the ‘Particular Column’ at the time of posting of....

a Closing Entry

a Transfer Entry

an Opening Entry

an Adjusting Entry

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Explanation:

An opening entry is the initial entry used to record the transactions occurring at the start of an organization. The contents of the opening entry typically include the initial funding for the firm, as well as any initial debts incurred and assets acquired.