Accounts Payable
Amounts a business owes suppliers for goods or services bought on credit, reported as current liabilities.
Supplier credit, accounts payable, trade payables, and payment-efficiency terms used in working-capital accounting.
Trade Credit and Payables covers supplier credit, accounts payable, trade payables, and payment-efficiency terms used in working-capital accounting.
Use these pages when obligation classification changes leverage, liquidity, covenants, tax timing, cash-flow forecasts, or enterprise value analysis. It sits inside Liabilities and Obligations, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Accounts Payable | Amounts a business owes suppliers for goods or services bought on credit, reported as current liabilities. |
| Accounts Payable Ledger | Subsidiary ledger that tracks amounts owed to suppliers and supports payables reconciliation and cash planning. |
| Accounts Payable Turnover Ratio | Efficiency ratio showing how quickly a company pays suppliers relative to purchases or average payables. |
| Trade Credit | Supplier financing created when a company receives goods or services before paying the vendor. |
| Trade Payables | Supplier amounts owed for credit purchases, used to analyze working capital, cash conversion, and liquidity. |
Liability-accounting content is educational and does not provide accounting, tax, legal, audit, credit, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Amounts a business owes suppliers for goods or services bought on credit, reported as current liabilities.
Accounts Payable Ledger is a liability-accounting concept used to report obligations, accrued costs, or near-term payment claims.
Accounts Payable Turnover Ratio is a liability-accounting concept used to report obligations, accrued costs, or near-term payment claims.
Trade Credit is a liability-accounting concept used to report obligations, accrued costs, or near-term payment claims.
Supplier amounts owed for credit purchases, used to analyze working capital, cash conversion, and liquidity.