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What is the abbreviation for debit and credit?

Author:
Harold Averkamp, CPA, MBA

Abbreviation for Debit and Credit

The abbreviation for debit is dr. and the abbreviation for credit is cr.

Apparently the “dr.” is associated with the term used in Italy more than 500 years ago, rather than the word “debit” which we use today.

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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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