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Tags: accounting
Categories: Economics & Finance
Debit Record (DR) is an entry in a double-entry bookkeeping system recording an increase in an asset or an expense, or a decrease in liability, or owners equity item. Debit entries are conventionally made on the left-hand side of T accounts.
(source: http://www.ventureline.com/accounting-glossary/D/debit-record-definition/)
Synonyms:
debit entry
