Invoices to Receive: debit or credit?
Invoices to Receive increases on the credit side and decreases on the debit side: its normal balance is a credit.
Liabilities are amounts the business owes. They increase with a credit.
Name in each convention
Account names and codes follow each convention; an account that does not exist in a convention is not offered there.
| Convention | Account |
|---|---|
| United States (US textbooks) | — |
| Spain (PGC 2007) | 4109 Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar |
| France (PCG 2025) | 408 Fournisseurs - Factures non parvenues |
| Germany (generic accounts) | — |