Happily
I am not married to my accountant!
Geoff Jankowski
+33 6 22 93 00 53
+44 7770 584838
iPhone 5SE
> On 5 Sep 2018, at 21:37, Stephen M. Butler wrote:
>
>> On 09/05/2018 12:05 PM, Christian Kluge wrote:
>>> Am 05.09.2018 um 20:42 schrieb Geoff Jankowski via gnucash-user:
>>> David
>>>
For what it's worth, both my oldish Macquarie Australian Dictionary and
my even older Shorter Oxford agree that Dr is an abbreviation for
debtor. Neither gives any etymology for the abbreviation and the Oxford
doesn't give any historical reference for it. The online free Oxford
dictionary
On Wed, 2018-09-05 at 16:08 +0100, Colin Law wrote:
> Wow, well now we know (or actually don't know), but we know we don't
> know in great depth and detail :)
Colin
I think that pretty well sums up the arguments between various accountancy
historians.
David
Geoff
On Wed, 2018-09-05 at 20:42 +0200, Geoff Jankowski via gnucash-user wrote:
> For example, if I take cash from the cash box and deposit it at the bank I
> enter a cr to the cashbook and a dr to the
> bank account.
I don't find the above really counterintuitive. It treats the cash book and
On 09/05/2018 12:05 PM, Christian Kluge wrote:
> Am 05.09.2018 um 20:42 schrieb Geoff Jankowski via gnucash-user:
>> David
>>
>> I would love to agree with you but…..
>>
>> In standard journal notation cr is a debt and dr an asset. This is because
>> it is nothing to do with credit (+ve) and
I thought that debit and credit only existed in double entry accounting and
simply identified columns as either Left or Right?
On Wed, Sep 5, 2018 at 2:43 PM Geoff Jankowski via gnucash-user <
gnucash-user@gnucash.org> wrote:
> David
>
> I would love to agree with you but…..
>
> In standard
Am 05.09.2018 um 20:42 schrieb Geoff Jankowski via gnucash-user:
> David
>
> I would love to agree with you but…..
>
> In standard journal notation cr is a debt and dr an asset. This is because
> it is nothing to do with credit (+ve) and debit (-ve) in any sense (or tense)
> but to do with a
On 9/5/2018 2:42 PM, Geoff Jankowski via gnucash-user wrote:
David
I would love to agree with you but…..
In standard journal notation cr is a debt and dr an asset. This is because it
is nothing to do with credit (+ve) and debit (-ve) in any sense (or tense) but
to do with a creditor (to
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
David
I would love to agree with you but…..
In standard journal notation cr is a debt and dr an asset. This is because it
is nothing to do with credit (+ve) and debit (-ve) in any sense (or tense) but
to do with a creditor (to whom we owe) and a debtor (who owes us). Hence dr
and cr relate
Wow, well now we know (or actually don't know), but we know we don't
know in great depth and detail :)
Colin
On Wed, 5 Sep 2018 at 16:01, David Cousens wrote:
>
> Derek
>
> Latin past participles of creditum and debitum are debere and credere are a
> possible explanation. Another theory is the
Derek
Latin past participles of creditum and debitum are debere and credere are a
possible explanation. Another theory is the
Dr stands for debit record and Cr credit record. Another is that Dr is from
debtors and Cr is from creditors. I favour
the first because Luca Pacciola who is often
Debtor = dr
Creditor = cr
Geoff
+44 20 7100 1092
+44 7770 58 48 38
+33 5 46 97 13 89
+33 6 22 93 00 53
> On 5 Sep 2018, at 15:59, Derek Atkins wrote:
>
> Hi All,
>
> I'm an Engineer by training; I've picked up a ton of accounting
> knowledge just by being involved here for the
Hi All,
I'm an Engineer by training; I've picked up a ton of accounting
knowledge just by being involved here for the past few decades, but
there's one thing I've seen recently that I honestly don't underdstand
and would appreciate if a CPA or Accounting Historian could answer.
Specifically,
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