A due from account is an asset account in the general ledger that indicates the amount of deposits currently held at another company. The "due from" account is typically used in conjunction with a "due to" account to reconcile which accounts the money is due from and due to.
A liability account typically found inside the general ledger that indicates the amount of funds currently payable to another account. The 'due to' is used in conjunction with a 'due from' account to reconcile from which account the money will be coming, and to which is will be going.