{"id":4408,"date":"2026-04-15T11:52:18","date_gmt":"2026-04-15T11:52:18","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4408"},"modified":"2026-09-07T09:07:40","modified_gmt":"2026-09-07T09:07:40","slug":"accounts-receivable","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/debitorenbuchhaltung\/","title":{"rendered":"Debtors ledger"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Debtors ledger<\/strong> is a subsection of Bookkeeping that records and manages receivables from customers. This includes, in particular, outgoing invoices, outstanding receivables, and the allocation of incoming payments.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is Accounts receivable?<\/h2>\n\n  <p>In the Bookkeeping, a debtor is referred to as a company's debtor, typically a customer against whom there is a receivable from a delivery or service.<\/p>\n\n  <p>The Accounts receivable maps these claims to the corresponding customer accounts and documents which amounts are still outstanding or have already been settled.<\/p>\n<\/section>\n\n<section id=\"aufgaben\">\n  <h2>What is recorded in Accounts receivable?<\/h2>\n\n  <p>Typical processes include in particular:<\/p>\n\n  <ul>\n    <li>Recording of receivables from outbound invoices<\/li>\n    <li>Allocation of receivables to customer accounts<\/li>\n    <li>Recording and allocation of incoming payments<\/li>\n    <li>Open items documentation<\/li>\n    <li>Reconciliation of accounts receivable<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"zahlungseingaenge\">\n  <h2>Connection with incoming payments<\/h2>\n\n  <p>When a customer settles an outstanding claim, the corresponding incoming payment is allocated to the debtor or the open item.<\/p>\n\n  <p>The accounting treatment of such account movements is therefore also related to <a href=\"\/en\/glossary\/bank-transactions\/\">Bank transactions<\/a>.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Debtors and Accounts payable \u2013 what is the difference?<\/h2>\n\n  <p>The Accounts receivable is concerned with <strong>Trade receivables<\/strong>. The <a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a> deals with it on the other hand <strong>Trade payables and other creditors<\/strong>.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> Debtors owe the company money \u2013 whereas with creditors, the company essentially owes money itself.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/bank-transactions\/\">Bank transactions<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/booking-entry\/\">Booking entry<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4408","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4408"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}