What is the brought forward?

"Brought forward" typically refers to carrying over a balance or amount from one period to the next. It is often used in financial statements or accounting to show the balance or total from the previous period that is being carried forward to the current period.

The brought forward is a term used in accounting to refer to the balance of an account at the beginning of an accounting period. It is the amount that was carried over from the previous accounting period. For example, if an account had a balance of $100 at the end of the previous accounting period, then the brought forward balance would be $100 at the beginning of the current accounting period.