Accounts Payable ಅನ್ನು ಹೇಗೆ ಲೆಕ್ಕ ಹಾಕುವುದು

Accounts Payable ಎಂದರೇನು?

Accounts payable (AP) represents money a company owes to its suppliers for goods or services received but not yet paid for. Managing AP strategically — paying promptly enough to maintain good supplier relations but slowly enough to preserve cash — is a key treasury function.

ಹಂತ-ಹಂತದ ಮಾರ್ಗದರ್ಶಿ

1. 1When goods are received, AP increases by the invoice amount
2. 2When the supplier is paid, AP decreases and cash decreases
3. 3Days payable outstanding (DPO) = (AP / COGS) × 365
4. 4Higher DPO = slower payment = more supplier financing of your operations

Worked Examples