Debtors - A debtor or borrower is a person or company who owes money


Creditors - A creditor or lender is a person or company to whom money is owing.


Sales - It refers to the revenues earned when a company sells its goods, products, merchandise, etc.


Average Collection Period - It is the amount of time it takes for a business to receive payments owed by its clients.


Collection Trend - It is the percentage change in the current month's collection with respect to the previous month's collection.


Sales Trend - It is the percentage change in the current month's sales with respect to the previous month's sales.