The roadmap
Accounts Payable Accountant
The purchase-to-pay cycle, from supplier invoice through to reconciling the supplier statement.
Built forFor someone preparing to work as a Accounts Payable Accountant.
When you need it
The purchase-to-pay cycle, from supplier invoice through to reconciling the supplier statement.
The decision it supports
See the role's complete levels, choose a starting point, and know the practical evidence that closes each level before moving on.
What you receive
Accounts Payable Accountant roadmap and evidence file
The track produces a reviewable workpaper, a reviewable workpaper, a reviewable workpaper, a reconciliation that closes the difference.
An example you can inspect
First-level example: Invoice and three-way match
Purchase order, goods receipt and invoice — and when to reject. Then The three-way match and what a variance means. It closes with a reviewable workpaper.
Continue the workflow
- Inspect the role responsibilities and CV evidenceAvailable now
- Try Three-way matchAvailable now
- Keep your starting point and progressAvailable now
These are the role's levels in full. Find your starting point to see where you enter.
- 1Invoice and three-way match
- Purchase order, goods receipt and invoice — and when to reject.
- The three-way match and what a variance means.
Purchase-order cycle: from need to commitment
Three-way match: authority, receipt and claim
Invoice exceptions: hold and closure
Closes with a workbook
- 2Input tax and e-invoicing
- The conditions for deducting input tax on a purchase invoice.
- E-invoicing requirements as they apply to supplier invoices.
Input-tax deduction: prove entitlement before amount
Purchase e-invoicing: identity, attempt and status
Closes with a workbook
- 3The payment run
- Scheduling payments, payment terms and their effect on cash.
- Segregation-of-duties controls over payment approval.
Payment run: from proposal to bank settlement
Payment controls: change who decides, not signature shape
Closes with a workbook
- 4Supplier statement reconciliation
- Agreeing the supplier statement to the subledger and explaining every difference.
- Ageing the payables balance and clearing long-open items.
Supplier statement reconciliation: explain direction before balance
Payables ageing: time after truth is fixed
Closes with a reconciliation