Debtors are the person who owes money to us and later on they have to paid to us
Debtor is a person to whom we have sold on credit

Debtor are the person/firm who has to pay to a business an amount for buying goods/rendering services on credit.
\tPersons or organisations that are liable to pay money to a firm are called debtors.They have debit balance to the firm.They are shown as assets in the Balance sheet under Current Assets.\t