Accounting glossary

What is accounts payable?

Money your business owes to suppliers for goods or services already received but not yet paid for. Payable balances are usually settled on terms — Net 15, Net 30 — and are listed as a current liability on the balance sheet. Watching payables by age tells you which suppliers are about to stop being patient.

Example

You receive a $4,200 delivery from a supplier on Net 30 terms on June 3. Nothing has left your bank, but you owe the money, so $4,200 sits in accounts payable as a current liability from June 3 onward.

Pay it on July 2 and the payable clears while cash falls by $4,200. If you had returned $200 of the delivery, a supplier credit would net against the balance and you would pay $4,000.

In SeroBooks

The Payables screen ages every supplier balance and lets you pay straight from the row. Accounts payable software

Nearby terms

Stop looking terms up. Start seeing them work.

Free to start, on Windows, Mac, iPad and Android. No credit card.

Start freeBook a demo