DR

Accounting Terms Dictionary

Select a letter below to view all accounting terms that begin with that letter.

DR

DR is an abbreviation for debit. A debit is a left hand account. When we say we debited something that means we wrote the number on the left hand side of the account.

Asset, dividend, and expense accounts are increased with a debit. Liability, stockholders’ equity, and revenue accounts are decreased with a debit.

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