DR

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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Frequently Asked Questions

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

Translation

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Citations Formatting rules vary by edition. Please verify against your required style manual.

Harvard Style

FullForms (2026) 'DR', FullForms.com. Available at: https://fullforms.com/DR/Debit/16485 (Accessed: 01 April 2026).

MLA Style

"DR." FullForms.com, 2026, https://fullforms.com/DR/Debit/16485. Accessed 01 Apr. 2026.

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