Debtor Book

A debtor book (also known as accounts receivable) is the total value of unpaid invoices owed to a business by its customers for goods or services supplied on credit.

It represents a key part of a company’s working capital, showing how much cash is due to come in — and is often used by lenders to assess the company’s short-term liquidity or as collateral for funding (e.g. invoice finance or revolving credit facilities).

Example:

If a business has £250,000 in outstanding customer invoices, that £250,000 is its debtor book.

Used in:

Invoice finance, credit control, working capital management, and business lending assessments.