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Liabilities include those accounts and debts that a company must pay back. Like assets, liabilities usually fall into two main categories:

 Current liabilities: Liabilities that must be paid back, fully or in part, in less than one year

 Long-term liabilities: Liabilities that must be paid back in a time period of one year or more

This section lists the current liabilities you find on the balance sheet in order from those that must be paid in the shortest period from when they were incurred to those that can be paid off in the longest period from when they were incurred.

Accounts payables include any money that’s owed for the purchase of goods or services that the company intends to pay within a year. Say, for instance, that a company purchases $500 in paper clips and plans to pay that amount off in six months. The company adds $500 to the value of its accounts payables. But after the company pays an invoice for the money it owes, it removes the value of that invoice from the accounts payables.