Definition of Dr.
In accounting, dr. is the 游戏电竞线上外围APP v5.2 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 .