Hi Poonam
In any business
Person you pay to is a Sundry Creditor
Person from whom you receive is a Sundry Debtor
In your case,you pay to upendra,hence Upendra is a Sundry Creditor
Learn more
https://www.teachoo.com/805/246/Summary-of-Debit-Credit/category/Rules-For-Debit-Credit/
Written on Feb. 21, 2017, 4:50 p.m.