You may have some account customers who you invoice at regular intervals. For example, these might be university clubs or local businesses that hire your café on a regular basis for events or for regular gaming sessions. After they have been sent an invoice but before they pay, they are your debtors. When they pay you, the payment is referred to as 'Cash from debtors'.
You will have agreed with your customers your payment terms, for example, 30 days. Make an estimate of the income you might receive from account customers and enter that amount in the month in which the money will be received.
Consider what steps you will take to recover any overdue amounts and whether you will charge interest on these. Don't go on providing services to customers who do not pay their bills.
Your business stationery
Ask your local printers to produce some invoices for you for your account customers. They will be able to advise you on layout and style. You must have your VAT registration number on your invoices if you are registered for VAT.