If the debit total is higher than the credit total, what balance is carried down at the end of the period?

• A. The Debit amount
• B. The Credit amount would be carried down at the end of an accounting period
• C. The Balance
• D. The Difference

Answer: (B)

When closing a single ledger account, you carry forward the amount that remains after balancing the two sides. If the debit total is higher than the credit total, the account has a debit balance. The amount carried down to the next period appears on the debit side and equals the difference between the debit and credit totals (debit total minus credit total). So the balance carried forward is a debit balance, not a credit amount. The other descriptions are less precise because they don’t explicitly state that the carried-forward figure is the difference and sits on the side of the larger total.