The accounts payable is one of the countable series of transactions which cover the payments with the Fournisseur S of the money due for products and services Acheté S.
The Ménages carry out this task by making accounts - checks each month with suppliers such as the companies of electricity, telephone, cable television or departments of communication by satellite, the subscription with newspapers, and other services.
The organizations which became too large to carry out such tasks with the hand, or which prefer not to do them with the hand, generally have recourse to Accounting package on Ordinateur.
The accounts payable is classified in the Comptes of assessment, in Comptes of third. In the Plane French accountant, the accounts payable corresponds to subclass 40.
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