Abbreviations used in bookkeeping -
· a/c – account
· B/S – Balance Sheet
· c/d – carried down
· b/d – brought down
· b/f – brought forward
· Dr – Debit record
· Cr – Credit record
· G/L – General Ledger: (or N/L – Nominal Ledger)
· P&L – Profit & Loss
· TB – Trial Balance