Expense a/c Dr to expense payable a/c

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This is a journal entry to record an expense in the books of accounts.

Expense a/c Dr means debit the expense account, which increases the expense account balance.
Expense payable a/c Cr means credit the expense payable account, which increases the liability account balance.
This journal entry is used to record an expense that has been incurred but not yet paid.
For example, if the company has received an invoice for office supplies but has not yet paid it, this journal entry would be used to record the expense.
The journal entry would be reversed when the payment is made, with the expense payable account being debited and the cash account being credited.

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