1100
Debtors Control Account
Current Assets
Normal balance
Debit
This is the total the business is owed by its customers for goods or services already invoiced but not yet paid for. As an asset it normally carries a debit balance: new invoices increase it (debit) and customer payments decrease it (credit).
Other codes in Current Assets
| 1101 | Sundry Debtors |
| 1102 | Other Debtors |
| 1103 | Prepayments |
| 1104 | Inter-company Debtors |
| 1105 | Provision for Credit Notes |