Debtors


A person (individual or firm) who receives a benefit without giving money or money’s worth immediately, but liable to pay in future or in due course of time is a debtor. The debtors are shown as an asset in the balance sheet. For example, Mr.Raja bought goods on credit from Mr.Balu for Rs.10,000. Mr.Raja is a debtor
to Mr.Balu till he pays the value of the goods.

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