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  2. Creditor - Wikipedia

    en.wikipedia.org/wiki/Creditor

    An unsecured creditor does not have a charge over the debtor's assets. [2] The term creditor is frequently used in the financial world, especially in reference to short-term loans, long-term bonds, and mortgage loans. In law, a person who has a money judgment entered in their favor by a court is called a judgment creditor.

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    To determine whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), [13] or the classical approach (based on three rules). [14] Whether a debit increases or decreases an account's net balance depends on what kind of account it is. The basic principle is that the account ...

  4. Debtor - Wikipedia

    en.wikipedia.org/wiki/Debtor

    The counterparty is called a creditor. When the counterpart of this debt arrangement is a bank, the debtor is more often referred to as a borrower. If X borrowed money from their bank, X is the debtor and the bank is the creditor. If X puts money in the bank, X is the creditor and the bank is the debtor. It is not a crime to fail to pay a debt.

  5. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

  6. Purchase ledger - Wikipedia

    en.wikipedia.org/wiki/Purchase_ledger

    A bought ledger is a system in accounting by which a business records and monitors its creditors.A bought ledger differs from a puchase ledger, which is a subledger account that contains the goods and services a business has purchased from a supplier on credit.

  7. What is a credit card charge-off? - AOL

    www.aol.com/finance/credit-card-charge-off...

    A charge-off is a debt that has gone unpaid for a sufficient amount of time and is deemed uncollectible by the creditor. Charge-offs do not erase your debt, and you are still responsible for ...

  8. Debtor and Creditor - Wikipedia

    en.wikipedia.org/wiki/Debtor_and_Creditor

    Debtor and Creditor can refer to: Debtor; Creditor; See also. Debt This page was last edited on 28 December 2019, at 06:13 (UTC). Text is available under the Creative ...

  9. Debt - Wikipedia

    en.wikipedia.org/wiki/Debt

    Debt is an obligation that requires one party, the debtor, to pay money borrowed or otherwise withheld from another party, the creditor. Debt may be owed by a sovereign state or country, local government , company , or an individual.