In economics a debtor (or a borrower) owes money to a creditor. In writing ledger accounts a debtor's amount is written on the debit (Dr) side, as the name suggests. Debtor as it appears in balance sheet connotes same meaning as the account receivable.

Finance

Schuldner | Débiteur | Debitorius | Adós | Debiteur | Dłużnik | Gäldenär