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Moreover, debits and credits actually refer to the side of the ledger that journal entries are posted to. A debit, sometimes abbreviated as Dr., is an entry that is recorded on the left side of the accounting ledger or T-account. Conversely, a credit or Cr. is an entry on the right side of the ledger. This aspect of What Is The Difference Between Debit Credit plays a vital role in practical applications.

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• Debit vs Credit - What's the Difference? Example Chart Explanation.
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