"Sundry Debtors" is a paper summarising:
- definition of a debtor
 
- the investment in debtors
 
- control of debtors
 
- discount policy
 
- credit limits
 
- consideration of credit limits
 
- credit risk
 
- responsibility for credit and collection function
 
- collection procedures
 
- bad debts
 
The control of debtors is very important for all business operators. This paper gives a brief overview of the key aspects of implementing affective debtors control in a business.