{"id":4423,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4423"},"modified":"2026-09-07T10:00:40","modified_gmt":"2026-09-07T10:00:40","slug":"accounts-payable","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/kreditorenbuchhaltung\/","title":{"rendered":"Accounts payable"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Accounts payable<\/strong> is a subarea of Bookkeeping in which liabilities to suppliers and other creditors are recorded and managed. This includes incoming invoices, open liabilities and the associated payments in particular.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is Accounts payable?<\/h2>\n\n  <p>A creditor is someone to whom a business has a financial obligation. Typically, such a liability arises when a supplier or service provider issues an invoice for a delivery or service already rendered.<\/p>\n\n  <p>In Accounts payable these liabilities are allocated to the corresponding creditors and recorded transparently until they are settled.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>What is recorded in Accounts payable?<\/h2>\n\n  <p>The Accounts payable includes in particular information on:<\/p>\n\n  <ul>\n    <li>Eingangsrechnungen<\/li>\n    <li>Trade payables and other creditors<\/li>\n    <li>purchase ledger accounts<\/li>\n    <li>open and balanced liabilities<\/li>\n    <li>Payments to creditors<\/li>\n  <\/ul>\n\n  <p>Outstanding liabilities are recorded as <a href=\"\/en\/glossary\/open-items\/\">open items (OPOS)<\/a> led.<\/p>\n<\/section>\n\n<section id=\"debitorenbuchhaltung\">\n  <h2>Creditors and Accounts receivable - what is the difference?<\/h2>\n\n  <p>The Accounts payable deals with a company's liabilities to its creditors. The <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> represents, on the other hand, receivables from customers or other debtors.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> Creditors stand for accounts payable \u2013 debtors for accounts receivable.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"zahlungen\">\n  <h2>Connection with payments<\/h2>\n\n  <p>When a liability is paid, the open items of the respective creditor changes. The corresponding payment can simultaneously be used as <a href=\"\/en\/glossary\/bank-transactions\/\">bank entry<\/a> are recorded in Bookkeeping.<\/p>\n\n  <p>Accounts payable and bank transactions are therefore closely related, yet they describe different areas of accounting.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/bank-transactions\/\">Bank transactions<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4423","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4423"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}