Accounts Payable workpaper (ACP)

The Accounts Payable (ACP) workpaper reconciles outstanding payables at year end. Like ACR, it has a GST-column version and a No GST version, and draws from either a software report or a client-provided document.

Data extraction, software report

●        Total: from the Aged Payables Summary report, Total row. Xero shows "Aged Payables Summary", QuickBooks shows "A/P Ageing Summary", r shows "Payables with Tax" (or "Aged Payables" on the No GST variant).

●        Outstanding GST: from the same report's GST column, Total row, left at 0 if the report has no separate GST amount.

●        Balance per GL: from the Trial Balance, the account matching "Accounts Payable" or "Trade Creditors".

Data extraction, client-provided PDF or handwritten report

●        Total: from the aged creditors/payables schedule, matched by column heading, "Total", "Total Due", or "Total Payable", then the corresponding Grand Total row.

●        If no total row exists at all, the system calculates the total itself by summing the individual amounts, rather than leaving it blank.

Note: If a gross amount is present but there's no separate GST column, the same notification as Accounts Receivable applies: "GST Details could not be extracted from the document attached. Please enter the valid amounts before proceeding to review the workpaper." The source guideline marks this specific GST-amount case as Human Intervention Required rather than a system estimate.

Overdue payables, 90+ days

Picked from the "Older" column of the aged report, the same way as Accounts Receivable.

Balance per GL

Balance of the account code mapped to Accounts Payable in CoA Mapping.

Related workpapers

●       (ACR): shares the same extraction pattern and GST-column logic.

How to access

●        Go to Jobs and open the relevant job.

●        Click the Workpapers icon or navigate to Job Results then Workpapers.

●        Select ACP on the Workpapers Dashboard.