Gk question

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Why Credit Stand For "Cr" in Accounts Books and Debit Stands for "Dr" ? If Logic is Credit stands for "Cr" then why not Debit stands for "De" why we write "Dr"

 

Replies (3)
One theory says Dr.stands for Debit Register and Cr.stands for Credit Register.
Another says Dr.stands for Debit Records and Cr.stands for Credit Records.

But why we write at left hand Side Dr and Right hand side Cr.

why not Credit and left hand side and debit and right hand side of T Shape Ledger Accounts

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