The accounts payable (AP) function handles all payments outside of payroll, and is therefore enormously important to an organization. An ineffective AP process can hinder a company’s ability to process invoices on time and properly manage late, incorrect or duplicate payments. This process flow sample focuses on the AP process for material goods invoices at a refinery. This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.