Hello, need a bit of help, please as I am new in this field. I have received a handover with a trial balance for the previous end of year (2020-2021) in which I found a balance b/fwd (without any other details) put on credit side. Is this the opening bank balance (as at beginning of 2020) or is just the difference between credit and debit sides to make them balance? I know that the bank current account should be added but I wasn’t aware about the opening balance. What do you think? Thank you very much for taking time to answer my question.