[Kipling] Debits and Credits is a collection of fourteen stories, nineteen poems, and two scenes from a play by Rudyard Kipling, a British writer who wrote extensively about British colonialism in India and Burma. In 1907, he became the first Englishman to receive the Nobel Prize for Literature. The collection was first published in 1926 an...
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http://en.wikipedia.org/wiki/Debits_and_Credits_(Kipling)

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 ....
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http://en.wikipedia.org/wiki/Debits_and_credits
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