The main work of A/P accounting is nothing more than payment and accounting.
the payment part applies for payment according to the company's capital situation and the credit standing of suppliers (for example, one-month payment, cash on delivery, etc.).
The accounting links that may be involved, such as borrowing: accounts payable, lending bank deposits, borrowing: raw materials, inventory goods, etc., should pay taxes and loans: accounts payable.
at the end of the month or the beginning of the month, check with suppliers and account balance.
Extended data:
Accounting classification
Classification by accounting entity and purpose: It can be divided into budget accounting and financial accounting according to accounting entity and purpose.
classification by reporting object: it is divided into financial accounting and management accounting according to different reporting objects.
classification by industry: industrial enterprise accounting, commodity circulation accounting and financial securities accounting? , insurance enterprise accounting? , construction enterprise accounting? , real estate accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism and catering accounting, medical and health accounting,? Transportation accounting, cultural education accounting, property management accounting; ?
administrative accounting,
accounting of listed companies, accounting of logistics enterprises, accounting of chain operation, accounting of publishing and printing, accounting of private enterprises, accounting of small enterprises (manufacturing), accounting of small enterprises (business)
accounting of? Electric power enterprise accounting, coal enterprise accounting, steel enterprise accounting, petrochemical accounting, automobile industry accounting, tobacco enterprise accounting; ?
accounting of liquor enterprises? Accounting for food enterprises
, accounting for pharmaceutical enterprises, accounting for processing and manufacturing, accounting for light industry and textiles, accounting for foreign trade, accounting for information consulting services, accounting for advertising services, accounting for housing intermediary services
, accounting for markets (agricultural products, hardware, wholesale, building materials, clothing, etc.), accounting for sole proprietorships, accounting for high-tech enterprises, accounting for software and integrated circuits.
classification by work content: according to work content, it is divided into general ledger accounting, current accounting, cost accounting and material accounting.
classification by work scope: according to work scope, it is divided into public accounting, private accounting and government accounting.
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