Accounts payable template
A creditors list: every supplier bill you haven't fully paid, with its due date, the amount still owing and how far past due it has gone. It shows which bills to pay next and which need a conversation with the supplier.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
business.gov.au's glossary describes accounts payable as a record of the short-term amounts a business has to pay, less than 12 months old, such as invoices for goods or services and utility bills. This template keeps that record as a list of open supplier bills. Each row is one bill, identified by the supplier's own bill number, with its dates, the amount still owing and how far past its due date it is.
Only supplier bills go on it. business.gov.au's glossary also counts a lender as a creditor, but a loan is followed in a record of its own. Lists of creditors are among the end-of-year records business.gov.au says to keep, so file the list as it stands on 30 June, the last day of the Australian financial year.
It downloads as a CSV file and opens in a spreadsheet program. Your accounting method decides what the list is for. Under cash accounting, business.gov.au explains, a bill isn't recorded in the books until it is paid, so the list is your record of what is owed. With accrual accounting, the bills on the list should also make up your accounts payable balance, so set the two totals side by side and look into any gap.
Download the template
The template as a CSV file, which opens in any spreadsheet program.
Download the CSV fileWhat's in the template
| Supplier | Bill number | Bill date | Due date | Owing (AUD) | Past due | Note |
|---|---|---|---|---|---|---|
| Supplier A | A-5521 | 2 Apr 2026 | 2 May 2026 | 1,340.00 | Not yet due | |
| Supplier A | A-5498 | 20 Mar 2026 | 19 Apr 2026 | 860.00 | 1 to 30 days | Approved, in the next payment run |
| Supplier B | 10877 | 28 Feb 2026 | 30 Mar 2026 | 415.00 | 31 to 60 days | On hold: doesn't match the delivery docket, query sent 2 Apr 2026 |
| Supplier C | INV-3304 | 15 Apr 2026 | 15 May 2026 | 2,150.00 | Not yet due | |
| Supplier D | 7741 | 10 Apr 2026 | 24 Apr 2026 | 380.00 | 1 to 30 days | Part paid on 22 Apr 2026: 400.00 of 780.00 |
| Supplier E | E-0921 | 1 Feb 2026 | 28 Feb 2026 | 290.00 | Over 60 days | Supplier agreed on 9 Apr 2026 to wait until 8 May 2026 |
| Supplier F | F-118 | 1 Apr 2026 | 1 May 2026 | 1,075.00 | Not yet due | |
| Total | 6,510.00 | Bands worked out at 30 Apr 2026 |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Supplier: The business that sent the bill.
- Bill number: The supplier's own number for the bill, which you quote when you pay so the supplier can match the money to it.
- Bill date: The date printed on the bill.
- Due date: When payment falls due under the supplier's payment terms.
- Owing (AUD): What is still unpaid on the bill after any part payment or credit note.
- Past due: How far the bill is past its due date on the list date, grouped into bands, or Not yet due.
- Note: Anything that affects paying the bill, such as a query with the supplier, a part payment or more time agreed with them.
How to use it
- Add a row for each supplier bill once it has been checked against the order and the delivery, with the supplier's bill number, the bill date and the due date from their terms.
- When you pay all or part of a bill, reduce the amount owing and note the date in the Note column. Take the row off once nothing is left to pay.
- Before planning payments, write the date you are working to on the total row, then count each bill's days past due to that date and put it in its band.
- Plan payments from the list, with bills nearest their due date first and any bill on hold left until the query is settled. Paying your accounts on time is one of business.gov.au's tips for a good working relationship with suppliers.
- If a bill can't be paid when it falls due, contact the supplier early. business.gov.au suggests asking a creditor whether you can have longer, pay part or go on a payment plan, and keeping a record of the conversation, which the Note column can hold.
- Look into any bill well past due with no note against it. It may already have been paid, or a credit note from the supplier may cover it, so check your payment records and the supplier's latest statement.
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Record keeping
business.gov.au, Australian Government. Current at 15 October 2026, released 7 November 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Choose between cash and accrual accounting
business.gov.au, Australian Government. Current at 15 October 2026, released 13 September 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Suppliers
business.gov.au, Australian Government. Current at 16 October 2026, released 30 March 2026. Checked 16 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Manage being in debt
business.gov.au, Australian Government. Current at 16 October 2026, released 20 February 2025. Checked 16 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Related guides
How to manage accounts payable
How to handle supplier bills from arrival to payment: check and approve each one, match it to the order and delivery, pay on time and reconcile statements.
How to reconcile accounts payable
How to reconcile accounts payable: agree the payables list with the ledger, check each supplier statement line by line and explain every difference.
How to manage your business cash flow
Practical ways to keep cash flowing in a small business: track it each month, forecast ahead, get paid sooner and plan for the costs you know are coming.