Accounts payable is an accounting entry that represents a company's obligation to pay off a short-term debt to its creditors or suppliers. It appears on the balance sheet under the current liabilities. Another common usage of Accounts payables refers to a business department or division that is responsible for making payments owed by the company to suppliers and other creditors.To record accounts payable, the accountant credits the accounts payable account when she/he gets the bill or invoice. Then, when she/he pays the bill, she/he debits accounts payable.

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