ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and service received.
BOOK OF ACCOUNTS see LEDGER.
ASSURANCE has been defined by the American Institute of Certified Public Accountants (AICPA) as "Independent Professional Services that improve information quality or its context". Such services are very broad and could include assessments of various industries, e.g., Internet security or quality of health facilities.
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