'Debits and Credits' is a collection of stories, poems, and two scenes from a play by the well-known English author and playwright, Rudyard Kipling. Kipling wrote extensively about British colonialism in India and Burma. Four of the poems that accompany the stories are whimsically presented as translations from the "Bk. V of Odes" by Horace, but are actually poems by Kipling imitating the style of the Roman poet. Some of the titles included are: "The Enemies to Each Other", "Sea Constables: a Tale of '15", "The United Idolaters" and "The Wish House".