Accounts payable are classified as trade payables for the purchase of physical goods recorded in inventory. Expense debts are owed for the purchase of goods or services. Examples of expenses you pay include advertising, travel, entertainment, office supplies and utilities. A/P has sometimes set up a form of credit with the supplier or seller that allows them to receive services or goods and pay at a later time. These providers offer a variety of payment invoices to track the amount owed to them by the office. In some cases the seller will give a discount if the bill is paid in full by a certain date. Accounts payable has software that records a process' accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. The accounting information system is designed internally through the IT department. In smaller companies the software can be purchased and downloaded by the office manager. Most accounting software can be accessed via the Internet at any time with any Internet-enabled or desktop-based device. This type of software varies in cost and the complexity of its features. With any type of department within the office, there are advantages and