http://www.fadyart.com/Finance.owl#AccountsPayable
Class AccountsPayable

owl:Class

The total of the balances of suppliers or creditors. The totals are obtained in the balance sheet: - by periodic transfer of the totals of the supplier accounts - through simultaneaous posting of all details in the supplier accounts and the general ledger.(carbon copy posting) Both methods are representations of the double posting system:in the general ledger account and in the supplier account.

Accounts payable

ShortTermLiabilities