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What does DR mean?
Debit is an entry recording a sum owed or money that has been spent. DR is usually listed on the left-hand side or column of a T-Account Ledger.
There are many theories regarding the origin of CR and DR for Credit and Debit:
CR and DR come from the Latin past participles of “Creditum” and “Debitum” which are "Credere (to entrust)" and "Debere (to owe)", respectively.
CR stands for "Credit Record and DR stands for "Debit Record".
CR is short for "Creditor" and DR is short for "Debtor".