Partial payment of a bill
On Mar 20, 2026, Corner Bean Café pays $350.00 of a $800.00 supplier bill recorded earlier.
| Accounts Payable | $350.00 | |
| Cash | $350.00 |
Accounts Payable for this supplier falls to $450.00.
Accounts payable journal entry examples
The payables cycle as journal entries.
Controls that prevent errors
Approve bills before payment and match them to orders and deliveries.
Pay from approved bills, not statements, and record payment references for the bank reconciliation.
Worked examples
Buy inventory on credit (perpetual)
On Mar 3, 2026, Little Fern Online Shop buys $2,600.00 of merchandise for resale on account, terms net 30. It uses a perpetual inventory system.
| Inventory | $2,600.00 | |
| Accounts Payable | $2,600.00 |
Under a perpetual system, purchases go directly to Inventory.
Try it yourself (graded)
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Partial payment of a bill
On Mar 20, 2026, Corner Bean Café pays $700.00 of a $2,400.00 supplier bill recorded earlier.
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Original content. Figures are fictional; examples are generated and checked by our accounting engine. Updated 2026-10-29.