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Definition of Accounts payable
1. Noun. A debtor's accounts of money he owes; normally arise from the purchase of products or services.
Definition of Accounts payable
1. Noun. (context: accounting legal): Money that is owed by a party, and is counted by that party as a debit, even though it has not yet been paid. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Accounts Payable
Literary usage of Accounts payable
Below you will find example usage of this term as found in modern and/or classical literature:
1. The Applied Theory of Accounts by Paul-Joseph Esquerré (1914)
"CHAPTER XXX accounts payable—DIVIDENDS PAYABLE accounts payable Records Theoretically,
the term "accounts payable" is a balance sheet term. ..."
2. Auditing Theory and Practice by Robert Hiester Montgomery (1912)
"accounts payable: The ideal course by which to satisfy oneself that all obligations
to trade creditors appear in the books at the balance sheet date would ..."
3. Accounting Theory and Practice by Roy Bernard Kester (1918)
"These last would best be classified by their showing as fixed rather than current
liabilities. accounts payable The use of the term, accounts payable, ..."
4. The Science of Accounts: A Presentation of the Underlying Principles of by Harry Clark Bentley (1911)
"accounts payable. accounts payable DEBIT : With the total amount of moneys paid
to trade creditors to apply on open account plus the total amount of cash ..."
5. Cost Accounting, Theory and Practice by Jerome Lee Nicholson (1913)
"From the information under the caption "Factory Ledger," the record on the accounts
payable voucher will be made. The entry of material received is made on ..."
6. 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping by James Williams Baker (1917)
"The current liabilities are usually represented by the accounts payable and Notes
Payable accounts. If 2. Fixed Liability Accounts. ..."
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