COR118 Accounts Payable Inquiry and Reporting Manual
Liabilities. a. Notes Payables (N/P) Notes Payables are written promises to pay a certain sum of money on a specified future date. Notes payable that arise from cash-borrowing activities are generally of two types: (1) Interest-bearing notes, and (2) Zero-interest-bearing (=Noninterest-bearing) notes. ................
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