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DR for Debit and CR for Credit

This query is : Resolved 
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(Querist)
29 January 2008 why we write DR notation for Debit and CR notation for Credit
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K V Subba Rao

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K V Subba Rao (Expert)
29 January 2008 That is the prerogative of person who took pains to abbreviate the two words first as parents have for naming their child
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
29 January 2008 When we enter a transaction then if it gives a debit effect we write Dr., which means that itz a DEBIT RECORD.
here record means transaction as u should aware off... thats it
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
29 January 2008 like wise we write Cr. for a credit record.
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