First post. A word on the name.

Chris, have you gone completely mad? Are you speaking in tongues? What are debere and credere?

Quite simply, on the accountants ledger, one side represents the Debit, and this is denoted, even today by convention, by dr, an abbreviation for debere, latin “to owe”.

The other side we put the Credits, and this is denoted by cr, credere, latin for “to believe”.