This calculation represents the current balance in the account. Include the balance for each. The ending balance for each.
Record the accounts balance at the beginning of the period in question.
The average balance is the beginning and ending balance divided by 2. Record your account balance each day of the month. I figured Id make it a bit easier for all my visitors and create an online ADB calculator located to the right. This is because banks calculate ledger balances at the end of the business day and this amount becomes the opening balance for the next day.