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What is Accounts payable?

Accounts payable (AP) is the money you owe suppliers — their invoices sitting on your desk unpaid. Managing AP is a balancing act: pay too fast and you starve cash flow; pay too slow and you lose supplier trust (and early-payment discounts).

In practice

A restaurant's AP shows $9,000 due to food suppliers this month. Paying the $4,000 invoice with 2/10 terms early saves $80.

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Frequently asked questions

Should I pay suppliers early?

Only if there's a discount worth taking (2/10 terms usually are) or the relationship demands it. Otherwise, pay on time — not early, not late.

How do I organize accounts payable?

One list, sorted by due date, reviewed weekly. Match every supplier invoice to its PO and delivery before approving payment.

What happens if I pay a supplier late?

Late fees, strained relationships, and eventually cash-on-delivery terms. Suppliers talk — a reputation for slow pay follows you.