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In double entry bookkeeping, debits and credits (abbreviated Dr and Cr, respectively) are entries made in account ledgers to record changes in value resulting from business transactions. Generally speaking, the source account for the transaction is ''credited'' (that is, an entry is made on the right side of the account's ledger) and the destination account is ''debited'' (that is, an entry is made on the left side). Total debits must equal total credits for each transaction; individual transactions may require multiple debit and credit entries to record.〔(【引用サイトリンク】url=http://basicaccountingconcepts.wordpress.com/2012/03/31/making-sense-of-debits-and-credits-in-accounting/ )〕 The difference between the total debits and total credits in a single account is the account's ''balance''. If debits exceed credits, the account has a debit balance; if credits exceed debits, the account has a credit balance. For the company as a whole, the totals of debit balances and credit balances must be equal as shown in the trial balance report, otherwise an error has occurred. Accountants use the trial balance to prepare financial statements (such as the balance sheet and income statement) which communicate information about the company's financial activities in a generally accepted standard format. ==History== While the actual origin of the terms debit and credit is unknown, the first known recorded use of the terms is Venetian Luca Pacioli's 1494 work, ''Summa de Arithmetica, Geometria, Proportioni et Proportionalita'' (translated: ''Everything About Arithmetic, Geometry, Proportions and Proportionality''). Pacioli devoted one section of his book to documenting and describing the double-entry bookkeeping system in use during the Renaissance by Venetian merchants, traders and bankers. This system is still the fundamental system in use by modern bookkeepers.〔(【引用サイトリンク】 url = http://media.wiley.com/assets/267/34/559672_BC05.pdf ) 〕 One theory is that in its original Latin, Pacioli's ''Summa'' used the Latin words ラテン語:''debere'' (to owe) and ラテン語:''credere'' (to entrust) to describe the two sides of a closed accounting transaction. When his work was translated, the Latin words ''debere'' and ''credere'' became the English ''debit'' and ''credit''. Under this theory, the abbreviations Dr (for debit) and Cr (for credit) derive from the original Latin.〔(【引用サイトリンク】 url = http://basicaccountingconcepts.wordpress.com/basic-accounting-concepts-2-debits-and-credits/ )〕 However, Sherman〔("Wheres's the "R" in Debit?" ) by W. Richard Sherman published in The Accounting Historians Journal, Vol. 13, No. 2 (Fall 1986), pp. 137-143.〕 casts doubt on this idea because Pacioli does not use ''debere'' nor Dr nor any word of similar root in his journal entries. In fact Pacioli uses ''Per'' (Latin for "from") for the left side of the sentence and ''A'' (Latin for "to") to begin the right side. Sherman goes on to say that the earliest text he found that actually uses "Dr." as an abbreviation in this context was an English text, the third edition (1633) of Ralph Handson's book ''Analysis or Resolution of Merchant Accompts''〔(Analysis or Resolution of Merchant Accompts 3e ) at WorldCat〕 and that Handson uses Dr. as an abbreviation for the English word "debtor." (Sherman could not locate a first edition, but speculates that it too used Dr. for debtor.) Jackson〔Jackson, J.G.C., "The History of Methods of Exposition of Double-Entry Bookkeeping in England." Studies in the History of Accounting, A. C. Littleton and Basil S. Yamey (eds.). Homewood, III.: Richard D. Irwin, 1956. p. 295〕 notes that "debtor" need not be a person, but can be an abstract operator (cf. "divisor" in math) "...it became the practice to extend the meanings of the terms ... beyond their original personal connotation and apply them to inanimate objects and abstract conceptions...". 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Debits and credits」の詳細全文を読む スポンサード リンク
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