Accounts Payable (A/P) | Formula + Calculator - Wall Street Prep
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WEBNov 3, 2023 · Under accrual accounting, the accounts payable (A/P) line item on the balance sheet records the cumulative payments due to 3rd parties, such as suppliers and vendors. Accounts payable, often abbreviated as “payables” for short, represent invoiced bills to the company that have not been paid off.
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