Software: QuickBooks accounting software
Some User may like to have both Trade Debtors and Other Debtors accounts in the Balance Sheet report rather than having an Accounts Receivable account that capturing both types of debtor account.
To manage both Trade and Other Debtors, you can add a new Accounts Receivable type of account and name it as Other Debtors.
If you have Other Debtors account in foreign currency, then, you may name it such as Other Debtors (SGD) for Singapore dollar or Other Debtors (USD) for US dollar.
When creating invoices to your other debtor, simply select the Other Debtors Accounts Receivable account from the Account drop down list.
The double entry will be debt Other Debtors account (Balance Sheet) and credit your Income account (Profit & Loss).