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Accounts Payable Rollforward Calculator with Days Payable Outstanding

Does it tie out, and if not, where is the difference?

Opening payables plus purchases on account less payments and returns to the expected closing balance, with the break and DPO.

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  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Break (recorded less recomputed)
$30,000
Ledger less the rolled-forward payables
Rolled-forward closing payables
$2,030,000
Recorded amount
$2,060,000
Drawn to one scale
Rolled-forward closing payables$2,030,000
Recorded amount$2,060,000
Break (recorded less recomputed)$30,000
All results
MeasureResult
Rolled-forward closing payables$2,030,000
Recorded amount$2,060,000
Break (recorded less recomputed)
Recorded is higher
$30,000
Days payable outstanding (ledger closing)53.0 days
How this was worked out
Work shownrecomputed as you type
Closing = opening + purchases on account - payments - returns and discounts
Break = ledger closing - rolled-forward closing
DPO = ledger closing / purchases x days in period

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Closing = opening + purchases on account - payments - returns and discounts
  • Break = ledger closing - rolled-forward closing
  • DPO = ledger closing / purchases x days in period

How it works

The payables rollforward ties vendor invoices posted to the cash paid out. Payments should agree to cash disbursements in the bank, and purchases to the expense and inventory accounts they hit.

Days payable outstanding falling sharply at year end, with payments bunched before the balance sheet date, is a common sign of window dressing or of invoices held back. Pair this with a search for unrecorded liabilities.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Are accruals included?

Not usually. Accrued liabilities outside the vendor subledger are rolled forward separately.

What about prepayments to vendors?

Debit balances in payables belong in assets. Exclude them from the closing balance or list them as a reclass.

How do I test completeness?

The rollforward does not prove completeness. Search subsequent disbursements and unmatched receiving reports.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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