person or other business that owes the business money for goods sold or services provided.
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Type: Glossary
schedule drawn up to determine expected collections from debtors when goods have been sold on...
Type: Glossary
account that summarises the debtors of the business.
Type: Glossary
subsidiary journal used to record all transactions relating to goods sold on credit to customers...
Type: Glossary
subsidiary ledger in which the business records the details of the account of each debtor.
Type: Glossary
amounts of money that the employer subtracts from the gross salary or gross wages of an employee...
Type: Glossary
(also called shortfall) amount by which a sum of money is too small (lower than expected or...