Debits and Credits is a collection of short stories, poems, and play fragments published by Rudyard Kipling in 1926. Many of the stories are set during World War I and have strong references to the Masonic Lodge and its "brethren." The book also includes odes attributed to Horace, which are actually poems written by Kipling imitating the old Roman style. Some of the stories contain outdated attitudes and racial stereotypes, and two sections of the book contain racial terms that may be objectionable to some listeners.