. The Latin words Dare (to give)
and Avere (to receive) were given in English as Credit (Cr) and Debit (Dr) respectively, and were employed
only on the completion of the venture. The balanced books of accounts however dates back to 1340 and were
produced by the Massari or Stewards of the commune of Genoa, before it's widespread use in Italy and beyond
in 1400, (Pyle, et al 1980).