What do Dr. and CR mean in accounting?

Asked by: Erna Hand Sr.  |  Last update: February 12, 2026
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The basics of DR and CR The individual entries on a balance sheet are referred to as debits and credits. Debits (often represented as DR) record incoming money, while credits (CR) record outgoing money. How these show up on your balance sheet depends on the type of account they correspond to.

Does CR mean I owe money?

CR stands for credit, so when you see this on a bill or bank statement it means you are in credit – in other words, you have surplus money in your account. In contrast, DR stands for debit which is the amount you owe on a bill, such as a credit card bill. Or the amount you are overdrawn on a bank statement.

Does Dr. mean I owe money?

The DR full form in bank is Debit Balance. It can also stand for "Debit Record" or "Debit Entry." It signifies a transaction where money has been deducted from or withdrawn from an account.

Does a debit balance mean I owe money?

A debit means what is due or owed—it refers to money going out. Credit means to entrust or loan—it refers to money coming in.

What is the rule of DR and CR?

The following are the rules of debit and credit which guide the system of accounts, they are known as the Golden Rules of accountancy: First: Debit what comes in, Credit what goes out. Second: Debit all expenses and losses, Credit all incomes and gains. Third: Debit the receiver, Credit the giver.

Debits and credits explained

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What is Dr and Cr for dummies?

To keep your business's financial records in order, you need to track the money coming in and going out — also known as balancing your books. The individual entries on a balance sheet are referred to as debits and credits. Debits (often represented as DR) record incoming money, while credits (CR) record outgoing money.

Does a negative balance mean I am owed money?

A negative credit card balance is when your balance is below zero. It appears as a negative account balance. This means that your credit card company owes you money instead of the other way around. Typically, this happens when you've overpaid your outstanding balance or if you've had a credit returned to your account.

What is a debit and credit for dummies?

A debit entry represents an increase in assets or expenses and a decrease in liabilities, equity, or revenue. Conversely, a credit entry signifies an increase in liabilities, equity, or revenue, and a decrease in assets or expenses.

What are the golden rules of accounting?

Following are the three golden rules of accounting: Debit What Comes In, Credit What Goes Out. Debit the Receiver, Credit the Giver. Debit All Expenses and Losses, Credit all Incomes and Gains.

What do CR and DR mean on a bill?

What does the "Dr/Cr" mean on my invoice/statement? A "Dr" balance means a debit balance which is an amount due for payment, whilst a "Cr" balance means a credit balance which indicates that no payment is due.

What is CR and DR in a bank statement?

The Bottom Line. CR is a notation for "credit" and DR is a notation for debit in double-entry accounting.

What is debit and credit in simple words?

A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. Each transaction transfers value from credited accounts to debited accounts.

Does bad debts come under DR or CR?

The bad debts account is debited and the accounts receivable account is credited.

What does DR mean on a bank statement?

DR – debit balance (overdrawn) IBAN – International Bank Account Number (you can find this on your statement) IMO – International Money Order. ISA – Individual Savings Account. REM – remittance: a cheque credited to your account that was not paid in at your account-holding branch or bank.

Does CR balance mean profit or loss?

All the expenses are recorded on the debit side whereas all the incomes are recorded on the credit side. When the credit side is more than the debit side it denotes profit. Hence, Credit balance of Profit and loss account is profit.

Is credit positive or negative?

Is a credit positive or negative? A credit can be positive or negative, depending on the type of account affected. For liability, equity, and revenue accounts, a credit increases the account's value. For assets and expenses, a credit is negative, decreasing the account value.

What are the three rules of debit and credit?

The three golden rules of accounting are (1) debit all expenses and losses, credit all incomes and gains, (2) debit the receiver, credit the giver, and (3) debit what comes in, credit what goes out.

What is the DR and CR side of the balance sheet?

A debit records financial information on the left side of each account. A credit records financial information on the right side of an account. One side of each account will increase and the other side will decrease.

What happens if my credit card is fully paid and I get a refund?

If you have paid your card down to a zero balance before receiving your refund, you will have a negative balance on your credit account — and any future purchases will be applied to the negative balance first.

Can I put extra money into my credit card?

You won't lose the money, but you also won't earn any interest, and in most cases the funds will just stay in your account until you use your credit card again. To avoid confusion over the definition of an 'overpayment', don't mistake overpaying with paying more than the minimum required amount.

Is a negative balance a refund?

A negative credit card balance is nothing to worry about. It just means that you either overpaid your credit card bill or your credit card company has lowered your balance due to a refund, a charge reversal, a waived fee or a statement credit.

What is Dr and Cr with example?

To compress, the debit is 'Dr' and the credit is 'Cr'. So, a ledger account, also known as a T-account, consists of two sides. As talked about earlier, the right-hand side (Cr) records credit transactions and the left-hand side (Dr) records the debit transaction.

What does CR and DR mean on a bill?

Dr = debit and Cr = credit. So we use debits and credits to let accounts know if they're going up or down in value. For example, you received the electric bill in the amount of $130 but will pay it at a later time.

What is the DR CR rule in accounting?

Before we analyse further, we should know the three renowned brilliant principles of bookkeeping: Firstly: Debit what comes in and credit what goes out. Secondly: Debit all expenses and credit all incomes and gains. Thirdly: Debit the Receiver, Credit the giver.