What does CR mean?

Credit (CR) is an entry recording a sum received. CR is usually listed on the right-hand side or column of a T-Account Ledger.

There are many theories regarding the origin of CR and DR for Credit and Debit:

Theory 1:
CR and DR come from the Latin past participles of “Creditum” and “Debitum” which are "Credere (to entrust)” and "Debere (to owe)”, respectively.

Theory 2:
CR stands for "Credit Record and DR stands for "Debit Record".

Theory 3:
CR is short for "Creditor" and DR is short for "Debtor".

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