Dictionary / Cr.
What does Cr. mean in accounting?
Quick definition
General"Credit." This term guides how bookkeepers record, classify, and explain related transactions in routine financial reporting.
Read more below
Examples
The sales journal heading says Cr.
You run a window-cleaning business. On June 8 you invoice a dental-office client $186 for a lobby job and write it in a two-column sales journal: accounts receivable $186 under Dr., Sales $186 under the heading Cr. That Cr. heading is the abbreviation for the credit side, the side that increases revenue. Draw the Sales T-account and the same $186 sits on the right, also labeled Cr. Put the sale under Dr. and the journal will not balance.
A cash sale still belongs under Cr.
You run a bike shop. On October 12 a cycling club pays $620 cash for a tune-up package; on October 31 your accountant emails a trial balance with Sales at $41,260 in the Cr. column. A helper moves Sales to Dr. because that $620 was cash, not a sale on credit. Cr. here is only the printed label for the credit side, not a flag that the customer borrowed. Cash sales still credit Sales; the opposite column is Dr..
Why it matters
Cr. is the printed abbreviation for the credit side of a journal, a T-account, or a trial balance. You will see those two letters on every close if you review a two-column worksheet or an exported trial balance, even when QuickBooks Online and Xero hide them behind increase and decrease. The label marks the side that raises revenue, liabilities, and equity, and that lowers assets. Read it as credit (the ability to buy or borrow) and you treat a column heading like payment terms; swap it with Dr. and every balance on that sheet sits on the wrong side.
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What is Cr. in bookkeeping?
"Credit."
When should I use Cr.?
Use Cr. when the transaction facts match its definition and you need the ledger and financial statements to reflect the correct account and period.
What is a common mistake with Cr.?
Cr. is used for cr. entries, while C&F covers a related but distinct bookkeeping purpose. Review both terms before posting unusual transactions. A common mistake is applying it by label only instead of checking the underlying transaction details.