Glossary term

Accounts payable

Accounts payable is the finance function responsible for validating recorded obligations to suppliers and preparing approved invoices for payment under the organization’s controls. In procurement, AP depends on reliable purchase-order, receipt, contract, tax, and exception evidence. Procurement orchestration helps assemble and route that evidence while the ERP remains authoritative for financial records and postings.

Accounts payable is the finance function responsible for validating recorded obligations to suppliers and preparing approved invoices for payment under the organization’s controls. In procurement, AP depends on reliable purchase-order, receipt, contract, tax, and exception evidence. Procurement orchestration helps assemble and route that evidence while the ERP remains authoritative for financial records and postings.

In plain English

AP checks what the organization owes suppliers and whether each invoice is ready to be paid.

Illustrative example

At Northstar Industrial Systems, the AP team reviews a matched invoice, receipt, and approval record before the ERP payment process continues.

Related terms
Invoice matching; Payment readiness; Reconciliation; Three-way match
Lifecycle stages
Invoice; Reconcile
Stakeholders
Finance; Procurement

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