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Accounts Payable
AP refers to the short-term debt that business owes to its vendors and suppliers. It’s for the goods and services that the business received on credit but did not pay for it yet.
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Accrual
Processes of recognising income and expenses as they occur, regardless of when the cash comes in or goes out.
Accounting System
A structured process for recording, analysing, classifying, and reporting financial transactions.
Account
A record within a business's general ledger or balance sheet to indicate a transaction.
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