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Las cuentas por pagar las podemos definir como las obligaciones o deudas que tiene tu negocio con terceros. ¿Cuales pueden ser esos terceros?Registrarás los documentos fiscales, tarjetas de créditos, DUAS (DM), anticipos, etc. , así como su validación de autorización de pago. ¿Qué es una cuenta por pagar? Cuentas por Pagar como son: Cheques. Proveedor,. Recibir la entrega de productos pedidos sin pagarlos o comprar a crédito se registra como cuentas por pagar.