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