The common abbreviation for the accounting term debit is a puzzling one: Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An investigation of the history and evolution of the debit in bookkeeping reveals the reason for the abbreviation: a reason almost totally lost without historical perspective. Whereas the accounting debit is now viewed as a technical term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always the case. Originally, debits did have a bad side. They were used to record the debts of the merchant or businessman. Debits were debtors. And the abbreviation for debtor is Dr.
Sherman, W. Richard
"Where's the R in debit?,"
Accounting Historians Journal: Vol. 13
, Article 12.
Available at: https://egrove.olemiss.edu/aah_journal/vol13/iss2/12