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Accounts payable personnel must watch for fraudulent invoices. In the absence of a purchase order system, the first line of defense is the approving manager. However, AP staff should become familiar with a few common problems, such as " Yellow Pages " ripoffs in which fraudulent operators offer to place an advertisement.
BAU – Business as usual; BEP – Break-even point; BI – Business intelligence; BIC – Bank identifier code; bldg. – Building BLS – Balance sheet; BOM – Bill of materials; BPO – Business process outsourcing
Importance of Accounts Payable. Accounts payable represent short-term debt obligations. While terms can vary, accounts payable typically need to be paid for within 30 days.
Certified Accounts Payable Specialist CAPS The Institute of Financial Operations Leadership: Certified Accounts Payable Practitioner CAPP Certified Public Accountant: CPA American Institute of CPAs and Chartered Institute of Management Accountants Certified Internal Control Specialist: CICS Internal Control Institute: Certified Internal Control ...
Lists of acronyms contain acronyms, a type of abbreviation formed from the initial components of the words of a longer name or phrase. They are organized alphabetically and by field. They are organized alphabetically and by field.
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Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms ...
Once an invoice arrives, the accounts payable clerk must ensure that the document is indeed an invoice. Then the clerk classifies and sorts the invoice into various categories (e.g., by vendor, by transaction type, or by department). The definition of invoice categories is usually unique to a specific organization.
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