2101
Sundry Creditors
Current Liabilities
Normal balance
Credit
This code records amounts relating to sundry creditors, expected to be settled within the next 12 months. As a liability account, it normally carries a credit balance: credit entries increase the balance (recording new amounts owed) and debit entries decrease it (recording payments made).
Other codes in Current Liabilities
| 2100 | Creditors Control Account |
| 2102 | Other Creditors |
| 2109 | Accruals |
| 2110 | Corporation Tax |
| 2200 | Sales Tax Control Account |