Why DEBITOR'S CREDITOR'S are represented by Cr. Dr.

Debtors and Creditors are never represented as Dr and Cr respectively. Dr and Cr are basically, used as a short form for the word debit and credit respectively.  This is because, both Debit and Credit originates from the latin words and in the latin language, Debit means "Debere" and Credit means "Credere". Therefore, Dr is used as a short form of the word "Debere"(or debit) and Cr is used as a short form of word "Credere"(or credit)

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