Why is the Dr column always on the left side of the Cr column in account books ?

Question

The abbreviations Dr means Debit and Cr means Credit

Answer 1

You have to ask Luca Bartolomeo de Pacioli, a 15th-century Italian who invested double-entry accounting. Sadly, he's dead.

Answer 2

I don't think there is any specific reason for this practice. The debit and credit entries have to appear in some column. This question would be equally applicable if the practice was to enter the credit column entries on the left side instead of on the right side at present.
Possibly the person who started the practice first, thought that this way of presentation of entries was appropriate!

Answer 3

I assume it's because when you make a debit, such as writing and giving a shopkeeper a check, you want to make a note of it quickly, and the left-hand column is right (pun?) there. You write out who the check goes to, then the amount in the nearest column, the left one. But be sure to subtract it from the right column!
Also, when you add money to your account, to credit it, you want to add it to the sum total that you have accounted for, and that sum is on the right side, so you can add to it with satisfaction, and also so that you can look at it quickly before you perhaps make a mistake and make another debit on the left side bigger than the amount on the right.
(This does make cents, doesn't it?)

Answer 4

The earliest accounting systems were invented by the Chinese. They traditionally write in columns, top to bottom and right to left. Their method of record keeping was in keeping with that tradition.

Their systems were copied by Marco Polo and his associates, and transported to Europe.

Answer 5

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