Accounts Payable are classified as payables for the purchase of physical goods recorded in inventory. Accrued expenses are payable for the purchase of goods or services. Examples of expenses to pay are advertising, travel, entertainment, office supplies, and utilities. A/P sometimes has a form of credit in place with the supplier or seller that allows it to receive services or goods and pay at a later date. 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 account is paid in full by a certain date. Accounts Payable has software that records a process of accounting transactions within functional modules such as Accounts Payable, Accounts Receivable, Payroll, and Trial Balance. Accounting information systems are designed internally via the IT department. In small businesses, the software may be purchased and downloaded by the office manager. Most accounting software can be accessed at any time over the Internet with any Internet-connected device or can be desktop-based. This type of software varies depending on the cost and complexity of its features. Regardless of the type of service within the office, there are advantages and