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Accounts Payable

CATEGORY

Accounting and Audit

Definition

Accounts payable represent amounts owed by a company to suppliers or vendors for goods or services received on credit. Accounts payable arise from purchases made on credit terms, where the company agrees to pay the supplier at a later date. Managing accounts payable involves timely payment of obligations to suppliers while optimizing cash flow and taking advantage of favorable payment terms. Accounts payable are recorded as liabilities on the balance sheet and are typically settled within a specified period.

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