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