With cash bookkeeping, you don't record expenses until the payment actually changes hands. If you always pay bills when you receive them rather than when they're due, you don't need to add a accounts payable account. To track bills (accounts payable) in Quicken without an A/P account, just enter bills to pay as a postdated check in the Write Checks (Write Cheques in Canada)dialog (if you want to print checks or pay online) or, if you write checks by hand, in your checking account register.
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