How come "dr." means "debit"? Where does "r" come from? Thank you!

  • If you Google "why is debit abbreviated dr", there are many pages answering this.
    – stangdon
    Apr 21 at 17:19
  • Thank you for letting me know! I did a different search.
    – Maurice
    Apr 21 at 18:32

1 Answer 1


See https://www.jstor.org/stable/40697913

Originally debits were associated with an individual who had a debt, that is a "debtor".


  • Thank you so much for your answer!
    – Maurice
    Apr 21 at 18:31
  • Interesting - when I did accounting at college, half a lifetime ago, I was told it was for 'draft'. Apr 22 at 9:21

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