In finance, a debitor refers to an individual or entity that owes money to another party.

In accounting, a debitor can also refer to an account or record that shows money owed.

खाता जो ऋण दर्शाता है

English Usage: The accountant reviewed the debitor's ledger for discrepancies.

Hindi Usage: लेखा अधिकारी ने ऋण खाते की बही को विसंगतियों के लिए समीक्षा की।