Debtors, Sundry, Other & Inter-Company: Codes 1100, 1101, 1102 & 1104

Not every amount owed to a business comes from the same kind of customer relationship, so Sage splits money owed into a few different debtor codes depending on who owes it and why.

The codes, and what each one holds

Code 1100 — Debtors Control Account is the main total for money owed by trade customers for goods or services already invoiced. It's usually the largest of the four, and in practice is the total that reconciles back to the individual customer ledger.

Code 1101 — Sundry Debtors covers occasional, one-off debtors that don't fit the regular trade customer ledger — a rare one-time buyer, for example.

Code 1102 — Other Debtors is a catch-all for anything that doesn't belong in trade or sundry debtors, such as a deposit paid to a supplier that will be refunded.

Code 1104 — Inter-company Debtors tracks money owed by a related or sister company within the same group — a distinct category since it isn't a normal trading customer at all. All four are Current Assets codes and normally carry a debit balance.

A worked example

Say a business invoices £5,000 to its regular trade customers this month, receives a one-off £300 sale to a member of the public, and lends its sister company £2,000 to cover a short-term cash gap.

Debtors Control Account (code 1100): £5,000 debited for the trade invoices.

Sundry Debtors (code 1101): £300 debited for the one-off sale.

Inter-company Debtors (code 1104): £2,000 debited for the loan to the sister company.

Why this matters day to day

Lumping everything into the Debtors Control Account makes it harder to reconcile against the customer sales ledger, since one-off and inter-company amounts don't belong to any individual trade customer account. Keeping them separate also flags inter-company balances clearly, which auditors and accountants will want to see isolated at year end.