To calculate this value, for example, cash income, need to add up all incoming cash for a certain interval of time and the expenditure of these funds during the same period. And calculate the difference between the two figures. It will be balance.
Balance at beginning of the period is the cash balance at the beginning of the selected period.
To view the balances in the accounting records need to form a trial balance on a specified account for a certain period of time. It is also possible to form "the Report on profits and losses (form №2) and see the start and of course balance.
There are formula which use to calculate the balance of active and passive accounts:
Balance end Debit= balance of primary + Momentum debit Momentum kredytu Balance at the end Kreditu = balance of primary + Momentum Credito - debit activity
This difference is very convenient in the preparation of acts of reconciliation with counterparties of the organization.