In ledger, we put Dr. and Cr. on the left side and right side. In Credit, we have the letter 'Cr' so we are putting Cr. on the right side of ledger. But, in Debit, we don't have the letter 'r' then why we are putting 'Dr'? Answer if it is useful: In Latin, Debit and credit are called as Debere and Credere. So, we are using Debere as Dr and Credere as Cr. Enjoy!
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