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Accounts payable is an account within the general ledger representing a company's obligation to pay off a short-term obligations to its creditors or suppliers.

What is the real story of Donald Trump and Russia? The answer is still unclear, and Democrats in Congress want to get to the bottom of it with an investigation.

Examples of Analytical Procedures Related to Revenue Accounts. If you're an auditing a company using a risk-based approach, chances are you'll invest a lot of time in revenue accounts.