1767 II. No. 96. 153 Sometimes he compounds matters, and opens a sort of debtor and creditor account between his conscience and himself, with which he is not a little satisfied.
1899 8 Sept. 7/3 Creditor-account balances.
1990 R. Izhar i. ii. 20 Check the individual debtor and creditor accounts in the sales and purchase ledgers with their respective control accounts.