Accounts Payable is a component of a company's accounting records which show money that has been paid to another person or entity. Accounts Receivable is the part of the accounts where customer payments are recorded. In some cases you may see these terms used interchangeably with each other but I suggest https://pharmbills.com/blog/differences-between-accounts-receivable-and-accounts-payable instead. It is a special resource where you can get all useful info.