Accounts Payable in United States
Accounts Payable Definition
Payable in this legal Encyclopedia
Accounts Payable definition in the Law Dictionary
Accounts Payable in Foreign Legal Encyclopedias
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Accounts Payable | Accounts Payable in the World Legal Encyclopedia. |
Accounts Payable | Accounts Payable in the European Legal Encyclopedia. |
Accounts Payable | Accounts Payable in the Asian Legal Encyclopedia. |
Accounts Payable | Accounts Payable in the UK Legal Encyclopedia. |
Accounts Payable | Accounts Payable in the Australian Legal Encyclopedia. |
Browse the American Encyclopedia of Law for Accounts Payable
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Accounts Payable | Accounts Payable in the Family Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the IP Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Commercial Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Criminal Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Antritrust Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Bankruptcy Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Constitutional Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Tax Law Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the and Finance and Banking Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Employment and Labor Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Personal Injury and Tort Portal of the American Encyclopedia of Law. |
Accounts Payable | Accounts Payable in the Environmental Law Portal of the American Encyclopedia of Law. |
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Accounts Payable in the Federal Budget Process
Meaning of Accounts Payable in the congressional and executive budget processes (GAO source): Amounts owed by a federal agency for goods and services received from, progress in contract performance made by, and rents due to other entities. This is a proprietary (or financial) accounting term. For balance sheet reporting purposes, according to OMB Circular No. A-11 “accounts payable” consists of the amount owed by the reporting entity for goods and services received from other entities, progress in contract performance made by other entities, and rents due to other entities. (See also Accounts Receivable; Proprietary Accounting; app. III.)
Resources
See Also
- Federal Appropriations
- Entries about the United States Budget Process in the Encyclopedia (including Accounts Payable)
- Public Debt
Further Reading
- Legislatures and the budget process: the myth of fiscal control
(J Wehner, 2010)
- Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
- Fiscal institutions and fiscal performance
(JM Poterba, J von Hagen, 2008)
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