> as lemmas

1553 J. Peele Maner & Fourme Perfecte Reconyng iv. sig. Av^v It must haue one accompt proper in the Quaterne, conteinyng bothe a debitour and creditour side.

1588 H. Oldcastle & J. Mellis Briefe Instr. Accompts sig. Cv The Creditor syde of this your first leafe, declareth in briefe sentences where the estate of your Chyst in money is bestowed.

1712 J. Addison Spectator No. 549. ¶1 When I look upon the Creditor-side, I find little more than blank Paper.

1781 Scots Mag. Jan. 46/2 There appeared on the debtor-side of the account, 9,708.626l. and on the creditor side 13,458,877 l. so that the balance in favour of the company appears to be 3,750,251 l.

1870 C. Dickens Edwin Drood xvii. 133 Habitually..quoting figures which you know to be as wilfully one-sided as a statement of any complicated account that should be all Creditor side and no Debtor, or all Debtor side and no Creditor.

1916 Jrnl. Amer. Bankers Assoc. Aug. 116/1 When we deal with the creditor side of the account, we will find that a certain portion of the bank's funds is always invested.

1999 R. Ruggles in N. D. Ruggles & R. Ruggles National Accounting & Econ. Policy vi. 136 This system was fully articulated in that each accounting entry appeared twice—once on the debtor side and once on the creditor side.