Add C/Fwd Item

This lets you take account of items of Income or Expenditure from last year that really belong in this year.

These items are called accruals and pre-payments.

 Accruals are:

         Income due but not yet received or

         Expense due but not yet paid.

 Pre-payments are:

         Income received in advance or

         Expense paid in advance

If you create an accrual or pre-payment, it shows in your accounts as an item carried forward from the end of last year to the beginning of this year.