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Accounts Payable/AP
Payables. The current liabilities owed by a business. A business department or division responsible for making payments owed by the company to its creditors and suppliers.

Accounts Receivable/AR
Receivables. Money owed by individuals or other companies to a business. Goods or services that have been delivered to or used by individuals or other companies, but have not been paid for.

Action-Learning
An individual or organizational development approach of learning by doing. A process of bringing together a group of people with varied skill and experience levels to analyze current organizational issues, actual work problems, and develop an action plan.

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