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About Dr & Cr

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(Querist)
19 January 2011 Dear experts,

Please tell me why we write DR & CR on left & right side of Each Ledger.

If Credit = CR

Then why we use Debit = DR & not DB
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BHAI(SAI) DUPARE

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BHAI(SAI) DUPARE (Expert)
19 January 2011 both are coming from latin word. but you can assume debit record & credit record.

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