Debtors

1. Accounting.

Amounts which a reporting entity is due to receive.

2. Financial reporting - balance sheet - assets.

Trade debtors.

3. Borrowing.

Those who owe the amounts which are due.

See also

• Accounting
• Assets
• Bad debts
• Balance sheet
• Creditors
• Debit
• Financial reporting
• Receivables
• Set-off
• Trade debtors