The journal entry includes the names of the accounts involved in the transaction. The account gets debited on the first line. At the right end of the same line as the account debited, the term "Dr." is written. This indicates that this is a debit entry. The account credited on the next line receives the amount entered in the journal entry. Again, the term "Dr." appears at the right end of the line. This indicates that this is a credit entry. A letter indicating whether the entry is debiting or crediting an account can appear either before or after the entry itself. If it appears before the entry, then it is called a pre-printed debit or credit memo. If it appears after the entry, then it is called a post-dated debit or credit memo. Pre-printed memos are useful when you want to make a series of journal entries without having to write them out individually. For example, if you want to change some financial information such as the account number for an existing customer, you can send them a letter with their new information and mark the old information as canceled by using a pre-printed credit or debit memo. Post-dated memos are useful when you want to delay an accounting entry.