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Making waves underground: India's first undersea rail tunnel takes shape · 10 hours ago IRDAI launches comic book series to simplify life insurance for consumers · 10 hours ago Fans 1, Productivity 0: How FIFA World Cup 2026 could trigger $17bn loss worldwide · 11 hours ago India's power sector set for strong FY27 growth on rising demand, capacity additions: Report · 12 hours ago ITR filing: Sold shares, property or crypto this year? Here's what you must know before filing your income tax return · 15 hours ago Punjab National Bank Q1FY27 net profit up 213% to Rs 5253 crore · 15 hours ago IDBI Bank Q1FY27 net profit rises 3.3% to Rs 2007 crore · 15 hours ago Nobody wants to wait on hold anymore. But can AI replace customer care? · 16 hours ago Pakistan to revise fuel prices daily; current account slips into $139 million FY26 deficit · 15 hours ago New money? India's currency might soon get a plastic makeover · 18 hours ago Textile sector to sew loose ends as FTAs kick in · 1 day ago NITI index: Gujarat, Maharashtra lead in wooing investors · 1 day ago Making waves underground: India's first undersea rail tunnel takes shape · 10 hours ago IRDAI launches comic book series to simplify life insurance for consumers · 10 hours ago Fans 1, Productivity 0: How FIFA World Cup 2026 could trigger $17bn loss worldwide · 11 hours ago India's power sector set for strong FY27 growth on rising demand, capacity additions: Report · 12 hours ago ITR filing: Sold shares, property or crypto this year? Here's what you must know before filing your income tax return · 15 hours ago Punjab National Bank Q1FY27 net profit up 213% to Rs 5253 crore · 15 hours ago IDBI Bank Q1FY27 net profit rises 3.3% to Rs 2007 crore · 15 hours ago Nobody wants to wait on hold anymore. But can AI replace customer care? · 16 hours ago Pakistan to revise fuel prices daily; current account slips into $139 million FY26 deficit · 15 hours ago New money? India's currency might soon get a plastic makeover · 18 hours ago Textile sector to sew loose ends as FTAs kick in · 1 day ago NITI index: Gujarat, Maharashtra lead in wooing investors · 1 day ago
Sunday, 19 Jul 2026 · IST
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Accounts

What is customer account?

Debtors account and bills receivable account are theoretically same. Both are called as receivables. When we sold goods to debtors account is debited. If we receive a bill from that debtor, we open bills receivable account by closing that debtor account. Thus, bills receivable account is nothing but debtor account. If the bill is dishonored on the due date, we again debit the debtor account in our books. For information and accounting purpose, we use both debtor account and bills receivable account.

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