Crossword-Solution: DEBITOR 7 letters, 2 clues 🏆 scrabble score: 10

But he, sir, had the election, And I, of whom his eyes had seen the proof At Rhodes, at Cyprus, and on other grounds, Christian and heathen, must be belee’d and calm’d By debitor and creditor, this counter-caster, He, in good time, must his lieutenant be, And I, God bless the mark, his Moorship’s ancient.

Accounting advice was extended to farmers as well as merchants in the 1569 "The Pathway to Perfectness in the Accomptes of Debitor and Creditor" by James Peele, a salter of London.

And for diuers considerations, to auoyde many troubles and businesse that might happen, wee haue appoynted that hee which shall abide at Colmogro (which we doe think to bee most meetest Henry Lane) shall haue with him there such of our young men, as can best skill in keeping of accompts after the maner of Marchants, that is, by Debitor and Creditor: And that there shall be the place, where our bookes shalbe kept: because it is nearer the sea side, where our goods shalbe discharged and our ships laden.

The first English work on the subject is that by John Gouge in 1543, entitled: "A Profitable Treatyce called the Instrument or Boke to learn to know the good order of the keeping of the famouse reconnynge, called in Latin, Dare et Habere, and, in Englyshe, Debitor and Creditor." It was in Italy that modern technique of clearing bills was developed; the simple system by which balances are settled not by full payment of each debt in money, but by comparing {520} the paper certificates of indebtedness.

Quem condigne laudare non sufficio et penitus tacere non audeo; cui plus omnium ego sum debitor, quantum et amplius in me laboravit, qui me a prima etate mea a parentibus meis discipulum suscepit et sacras litteras docuit et veritatem manifestavit et per misericordiam Dei et gratiam Cristi et carnaliter et spiritaliter ut filium suum in fide educavit.