SUNDRY DEBTOR - is an individual person or business entity or business organisation from which amounts are due for goods sold or services rendered or in respect of contractual obligations. Sundry Debtor Also known as debtor, trade debtor, and account receivable.
Suppose XYZ Ltd. Sold goods to ABC Co. for amounting Rs. 1,00,000 for credit period 3 months. This sales is credit sales and ABC Co. is debtor of amounting Rs. 1,00,000 of XYZ Ltd.