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In accounting, what is the meaning of dr.?

Author:
Harold Averkamp, CPA, MBA

Definition of Dr.

In accounting, dr. is the abbreviation for the Italian term used more than 500 years ago to indicate today’s term debit.

In accounting and bookkeeping, debit or dr. indicates an entry on the left side of a general ledger account or the left side of a T-account.

Example of Dr.

Typically, the general ledger accounts for assets and expenses will have debit (dr.) balances and the balances in the asset accounts will be increased with debit amounts.

A debit (dr.) will also reduce the credit balances typically found in the revenue, liability, and stockholders’ equity accounts.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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