Irritable seeing account not closed over debts (7)
I believe the answer is:
bilious
'irritable' is the definition.
'account not closed over debts' is the wordplay.
'account' becomes 'bill' (billing is a kind of accounting).
'not closed' means to remove the last letter.
'over' means one lot of letters go next to another.
'debts' becomes 'ious'.
'bill' with its final letter taken off is 'bil'.
'bil'+'ious'='BILIOUS'
'seeing' acts as a link.
(Other definitions for bilious that I've seen before include "Affected by illness, yellowgreen?" , "Affected by illness, or just bad-tempered" , "Affected by nausea" , "Bad-tempered or maybe just sick" , "Showing irritation" .)