Question { Adani Wilmar, 45914 }

What is the full from of DR and CR ?

Answer

DR- Debit
CR- Credit

Debit & Credit both are effects of a transaction. Every
transaction has two effect.
It is based on Neowton's low of gravity.

The word debit derived from latin word Debito & the word
Credit derived from the latin word Credito.

In each transaction DR = CR.

Father of accounts LUCA DE PACIOLI an italian mathematician
preached the same rule.