Questions about T account in Cash flow statement

@qq419850428 said:
Dividend paid to NCI
————–\—————-
(b) 1 …… | b/f ….. ……………110
…………. | profit attribute to NCI 6
c/f 115 …..|
…116…………………………….116

Here is a T account used for group cash flow statement, the b/f figure was put at right side of T account, want to confirm the reason why it is right side and not left side. is that beacuse dividend paid to NCI is liability ? any of b/f figure should be at credit side ?

and if is is asset T account b/f figure should be put at right side?

what if it is a Associate T account, b/f figure should be put at which side ?

Always confuse of T aacounts, need some clarification, aprreciate it

The NCI is like a liability that is owed to the NCI shareholders hence why on the credit side as the opening balance. Technically it is an equity balance.

The brought forward figure is on the debit side if it is an asset, so for your investment in associate the opening balance will be on the debit (left) side.

T-accounts are a challenge but they do help you in all the questions.

Thanks