# Common Receivable Account

As per the party model, a common receivable account called **Debtor** is auto-created. This is a default Receivable Account for all the Customers.

<img alt="Role Desk Permission" class="screenshot" src="/docs/assets/img/articles/common-receivable.png">

If needed, you can also create a new receivable account and update in the Customer master.

**Question:** Should I create separate Receivable Account Account for each Customer?

**Answer:** You can, but it's not a recommend approach. If you want to create separate Receivable Account for each Customer for tracking receivable, then it not needed. You still view Account Receivable & General Ledger report for each Customer.

Just like Debtors, for tracking payables, default account called Creditors is created under Account Payables.