Tag Archives: accounts payable
How is the information categorized on Accounts Payable
No matter how subledger files are arranged, the ACCOUNTS PAYABLE subledger summary must neatly organize, categorize, and summarize all accounts for posting to the ACCOUNTS PAYABLE line of the general ledger. The most common method in manual systems is a column-ruled sheet of paper that lists the following information for summarization: Date. When the purchase [...]
What are accounts payable? – part 2
Structured similarly to A/R, ACCOUNTS PAYABLE is another subledger that feeds the general ledger with summaries of more detailed information. Information about disbursements flows through the ACCOUNTS PAYABLE system from sources both within and outside the company and travels up to the general ledger to become part of your company’s overall financial picture. A well-designed [...]
What are accounts payable? – part 1
Just as there are accounts receivable (A/R), or money that is owed to you, there are accounts payable (ACCOUNTS PAYABLE), or money that you owe to others. ACCOUNTS PAYABLE isn’t nearly as much fun as the former, but it’s a part of business life. Taking care of the A/1′ is important, because your company’s credit [...]
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Recent Posts
- Credit informational asymmetries
- Adverse selection in a loan model
- Conditional credit expectation rule
- A credit discriminatory pricing rule
- Types of bank capital represent its own credit risk class
- Different degrees of loans subordination
- General fluctuations of credit spreads
- Investors require a premium for taking on credit risk
- Lagging indicators of credit quality
- Selection of your credit spread class
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