Current liabilities

Creditors are the opposite of debtors. They represent a liability which has not yet been met. They are included in the accounts at their face value, that is the amount which will actually be paid to the creditor (the person or company who is owed money). They may include bank overdrafts or loans, trade creditors or amounts owed to suppliers, accruals, deferred income and provision.

Accounting

Advertising

Banking

Bankruptcy

E-Commerce

Economics

Finance

Law

Investment

Insurance

Marketing

Real estate

Statistic

Trade

Purchasing