Which listing includes vendor accounts and the total amount due to all vendors?

The schedule of accounts payable is a comprehensive listing that details each vendor account along with the corresponding total amount due to each vendor. It serves as a critical tool for managing short-term liabilities, providing a clear overview of outstanding obligations owed to suppliers.

This schedule is essential for financial management as it helps businesses keep track of their payables, ensuring that they are aware of what is owed and when payments are due. It typically includes information such as vendor names, invoice numbers, amounts due, and due dates, which facilitates better cash flow management and planning.

In contrast, while an accounts payable report might summarize payables, it does not always provide the granular detail of individual vendor accounts and their respective amounts due. A vendor ledger refers specifically to the detailed records of transactions for each supplier, rather than an aggregated summary of amounts owed. An accounts summary might compile various financial information, but it usually lacks the specific focus on vendors and their balances that a schedule of accounts payable provides.