Supplies (sometimes also referred to as "inventory", depending on your industry) is an asset, or more specifically, if you are using a classified balance sheet format, current asset, account. The...
Accounts receivables are the money that is owed to a business, accounts payables are the invoices or bills that a company has incurred and must pay to their vendors or suppliers. A/R Accounts...
the accounts payable account is on the general ledger and is generally comprised of many smaller vendor accounts which are listed and tracked separately in the "accounts payable subsidiary ledger"....