DR

The word “DR” means abbreviation for "debit," used in accounting. In plain terms, an accounting abbreviation for a debit entry — not to be confused with the title "Dr" for doctor.

Here is “DR” used in a sentence: “The ledger listed the amount under the Dr column.”

“DR” is a noun.

The word “DR” comes from Latin. Probably from Latin debere, "to owe.".

“DR” is a very common word in modern English, usually learned at around the A1 level.

DR stands for debit and CR for credit — the two sides of every accounting entry. In double-entry bookkeeping, debits are recorded on the left and credits on the right, and the two must always balance. Which side increases an account depends on whether it is an asset, liability, or income.

DR is the standard abbreviation for a debit, an entry made on the left-hand side of an account. Debits increase assets and expenses and decrease liabilities, income, and capital. The abbreviation appears on ledgers, trial balances, and bank statements to mark which side an amount belongs to.

The letters come from the Latin 'debitor,' meaning debtor, rather than from the English word 'debit' itself, which is why the abbreviation keeps the 'r.' Its counterpart CR comes from 'creditor.' Both shorthand forms have been used in bookkeeping for centuries and remain standard today.

Not by itself — a debit is simply a left-side entry, and whether it represents money in or out depends on the account. On your own books, cash received is a debit to cash. Confusingly, a bank statement marks money leaving your account as DR, because it is written from the bank's point of view.