[GNC] [OT] Why is Debit abbreviated Dr?

[Christian Kluge]

Hi

Am 05.09.2018 um 16:58 schrieb David Cousens:
> Derek
> 
> […] the first documented use of the accounting equation used the terms debere (to owe) and credere (to entrust) to describe
> the two sides of the basic accounting equation but there is also  evidence that Pacciola used Per (from) and A (to) in
> journal entries.

He just used “Per” and “A” in journal entries. Apparently a similiar
form of journal entry was also used in English just with words “By” and
“To” which sounds nicer than saying credit and debit all the time.

https://archive.org/stream/studiesinhistory00litt#page/223

> I don't know if any originals of Pacciola's original treatise have survived […]
> Another translator Geejsbeek in
> 1914 suggested Dr comes from "in dare" (give) and "in havere" (receive). 

His translation, with facsimilies of Pacioli’s original can be read here:

https://archive.org/details/ancientdoubleent00geijuoft

Kind regards


Christian Kluge