Difference between accrued income and trade debtors?

Does anyone know the difference? I'm asking quite specifically about UK GAAP and CA85.

Accrued Income can sit within debtors. However, it isn't just like any trade debtor. What is the difference?

Accrued Income is income owed to you - you could have accrued income from a bond where you have a long position and the interest is accruing to you. In this case the Debt Issuing company of the bond is like a debtor to you.(but not a trade debtor)

A trade debtor is somebody who owes you money in the day to day running for your business (trade). For example somebody that you may give credit to. A retailer who gives their customers credit would have trade debtors.

Hi,

I am here with suggesting some answer...

Accrued income is the Income that is earned in a fund or by company by providing a service or selling a product, but has yet to be received.
For example, assume that a company is expected to complete services for another company once per month for six consecutive months, but that under the terms of the contract, it will not receive monetary payment for these services until the end of the six-month period.

Trade Debtors or accounts receivable is the person(s) to whom you sold goods on credit and agreed to receive payment in future.

Thank you,
melchface

Once stuck in accounting; solve it through entries

Accured Income

Dr Accured Income (current asset)
Cr Income (Income statement)

[u]Debtors[u]

Dr Debtors (current asset)
Cr Sales (Income statement)

And listen accured income normally occurs in providing services and debtors normally occurs in providing products. Both comes under accural concept.

However, accured income is covered in prudence concept (IAS 1) and Debtors are covered in contingent asset approach of (IAS 37)