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1

Accounts payable: A guide to running an efficient department. New York: J. Wiley, 1999.

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2

Lanza, Richard B. Cost recovery: Turning your accounts payable department into a profit center. Hoboken, NJ: Wiley, 2009.

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3

ACCPAC Plus user's guide: Covers version 5.0 : includes general ledger, accounts receivable, and accounts payable modules. Blue Ridge Summit, PA: Windcrest, 1990.

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4

Montone, Deborah. Power building in medical office bookkeeping. Philadelphia: W. B. Saunders, 1999.

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5

Accounts Payable. New York: John Wiley & Sons, Ltd., 2004.

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6

Belch, Jerry. Accounts payable clerk: An accounting job simulation. Houghton Mifflin, 1985.

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7

Ludwig, Mary S., and Institute of Management and Administration (IOMA). Accounts Payable: A Guide to Running An Efficient Department. Wiley, 1998.

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8

Schaeffer, Mary S., and Institute of Management and Administration (IOMA). Accounts Payable: A Guide to Running an Efficient Department. Wiley & Sons, Incorporated, John, 2009.

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9

Staff, ICDC Publishing Inc. Practice of Payroll Accounting for the Guide to Accounts Receivable and Accounts Payable. Pearson Education, Limited, 2024.

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10

Lanza, Richard B. Cost Recovery: Turning Your Accounts Payable Department into a Profit Center. Wiley & Sons, Incorporated, John, 2009.

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11

Lanza, Richard B. Cost Recovery: Turning Your Accounts Payable Department into a Profit Center. Wiley & Sons, Incorporated, John, 2009.

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Lanza, Richard B. Cost Recovery: Turning Your Accounts Payable Department into a Profit Center. Wiley & Sons, Incorporated, John, 2009.

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13

Schaeffer, Mary S. Accounts Payable: A Guide to Running an Efficient Department, 2001 Cumulative Supplement. John Wiley & Sons Inc, 2001.

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14

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 4 Debts. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0004.

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This chapter focuses on debts. A debt is a right to demand payment of money at a stipulated time. That stipulated time may be a future specific date, or the debt may be payable on demand or on the occurrence of some defined future event. In order to be a debt, the money must be due as a matter of legal obligation, that is, arising out of a contract or a deed. At times—particularly for accounting and tax purposes—attempts are made to further classify debts. One classification of debt is known as ‘book debt’. Book debts are best defined as debts in some way connected with the creditor's trade, or debts connected with and growing out of the creditor's trade. The chapter then looks at syndicated loans, where two or more banks severally lend to a single borrower, and the nature of debts as property.
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15

Internal controls: Defense Fuel Supply Center's recording and reporting of accounts payable : report to the Chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1987.

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