FORMAT – Total Debtors Account

Dr. Cr.

Particulars Amount ($) Particulars Amount($)

Balance b/d (opening balance of Cash received from Debtors

debtors) Bills receivable received

Bills receivable dishonored Sales returns

Cash refunded to debtors Discount allowed

Credit sales (if given) – if not Bad debts

given then the balancing figure is Balance c/d (Closing balance of

Credit sales Debtors either given or balance

figure)

Accounting Format downloaded from www.dineshbakshi.com