If the credit amount is higher, what would be brought down at the start of a new accounting period?

• A. The Credit amount would be brought down at the start of a new accounting period
• B. The Debit amount would be brought down at the start of the new period
• C. The Balance would be zero
• D. The Difference would be carried forward

Answer: (A)

At the start of a new period, you carry forward the actual balance from the previous period. If the credit side is higher, the account has a credit balance, so the opening balance you bring down for the new period is on the credit side. In other words, you would bring down the credit amount as the opening balance.

This makes sense because the balance shows that credits exceeded debits, so the outstanding amount remains a credit in the new period. If the debit side had been higher, you would bring down a debit opening balance instead. If both sides were equal, the balance would be zero, and there wouldn’t be a balance to bring down. The idea of carrying forward "the difference" separately isn’t how opening balances are shown—the balance itself is carried forward.