Abbreviations used in bookkeeping and accountancy
- A/c – Account
- Acc – Account
- A/R – Accounts receivable
- A/P – Accounts payable
- B/S – Balance sheet
- c/d – Carried down
- b/d – Brought down
- c/f – Carried forward
- b/f – Brought forward
- Dr – Debit side of a ledger. "Dr" stands for "Debit register"
- Cr – Credit side of a ledger. "Cr" stands for "Credit register"
- G/L – General ledger; (or N/L – nominal ledger)
- PL – Profit and loss; (or I/S – income statement)
- P/R - Payroll
- PP&E – Property, plant and equipment
- TB – Trial Balance
- GST – Goods and services tax
- SGST- State goods & service tax
- CGST- Central goods & service tax
- IGST- integrated goods & service tax
- VAT – Value added tax
- CST – Central sale tax
- TDS – Tax deducted at source
- AMT – Alternate minimum tax
- EBITDA – Earnings before interest, taxes, depreciation and amortisation
- EBDTA – Earnings before depreciation, taxes and amortisation
- EBT – Earnings before tax
- EAT – Earnings after tax
- PAT – Profit after tax
- PBT – Profit before tax
- Depr – Depreciation
- Dep – Depreciation
- CPO – Cash paid out
- CP - Cash Payment
- w.e.f. - with effect from
- @ - at the rate of
- L/F - ledger folio
- J/F - Journal Folio
- V.no.- voucher number
- V/N - voucher number
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