http://fadyart.com/financeV4#TradeAndOtherCurrentPayables
Class TradeAndOtherCurrentPayables

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.

IAS 1.54 k

Trade and other current payables

http://fadyart.com/Finance/v3.04

2552-Accounts payable

CurrentLiabilities