Kama ulisoma "Book keeping", utaelewa maana ya "Balance brought forward".
Ukifanya biashara mwaka mzima, huwa Kuna faida unayopata, mwishoni mwa mwaka hiyo faida ndiyo utakayoingia nayo mwaka unaofuata(The following year), hito6 inaitwa "Balance carried forward", yaani unaibeba kwenda kuanza biashara mwaka unaofuata, hapo imefunga mahesabu ya mwaka.
Unapoingia mwezi January, biashara yako inaanza na mtaji(Capital) wa mwaka Jana, yaani faida yote na "assets" zote ulizopata hadi unafunga biashara yako mwaka Jana(Balance carried forward), Sasa ndio unaanza navyo Kama kianzio cha biasha kwa huu mwaka mpya, kwamba biashara sio mpya, "there is a foundation to build on as part of business continuation, that is what is referred as "Balance brought forward"
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