The debtor is the debtor of receivables based on deliveries or services. Opposite him positions himself Vendor.

Definition / explanation

If there is a service, for example to guard an office building, then the guarded company becomes a debtor and owes the payment. In day-to-day business, the debtor can thus be called a customer.

Accounts receivable

In order to be able to distinguish trade accounts receivable from other accounts receivable at a glance, the Commercial Code provides for a separate balance sheet item for these postings.

The area of responsibility, the associated accounts receivable, includes the posting of accounts receivable, checking the creditworthiness of the customer and checking the payment dates.

The claim from a delivery can be activated in the balance sheet from the time it is handed over to the recipient. The claim from a service must be posted after the contractually agreed service has been provided.


  • Customer is the debtor of a payment
  • Obligation to pay precedes a delivery / service by the vendor
  • Responsibility of accounts receivable: booking of accounts receivable, monitoring of creditworthiness and payments
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Further explanations on financial accounting