"Forward balancing" - what's it mean?

"Forward balancing" - what's it mean?

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I've come across the phrase 'forward balancing' in relation to a review of a client's computer-based accounting records.

I must admit that I never use that phrase, but I'm quite sure it covers tasks I know inside out! Can anyone suggest what my colleague was referring to (asking them might imply ignorance on my part...)

Regards
Mike
Mike James

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