Definition : Debit
Category : Business » Accounting
Country/Region : Worldwide Worldwide
Popularity :

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:

Theory 1:
CR and DR come from the Latin past participles of “Creditum” and “Debitum” which are "Credere (to entrust)" and "Debere (to owe)", respectively.

Theory 2:
CR stands for "Credit Record and DR stands for "Debit Record".

Theory 3:
CR is short for "Creditor" and DR is short for "Debtor".

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We have found 9 more results for DR
Worldwide Dr Doctor
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Frequently Asked Questions (FAQ)

What is the full form of DR in Accounting?

The full form of DR is Debit

What are the full forms of DR in Business?

Disaster Recovery | Debit

What are the full forms of DR in Worldwide?

Doctor | Drive | Disaster Recovery | Debit | Demand Response | Diabetic Retinopathy | Drachma | Dielectric Resonator


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