What account posting rules are applied to supplier invoice payments?

The chosen answer accurately reflects the fundamental accounting equation and the typical posting rules associated with supplier invoice payments. When making a payment to a supplier, the company is reducing its outstanding liabilities, represented by the accounts payable, which is debited. This debit signifies a decrease in the liability, as the company owes less to its suppliers after the payment.

Simultaneously, the company uses cash to make this payment, which is reduced or decreased, leading to a credit entry to the cash account. The credit signifies the outflow of resources from the company as cash is paid out to the supplier.

This posting aligns with the double-entry accounting principle, where every transaction affects at least two accounts, keeping the accounting equation balanced. Therefore, the correct combination of debit and credit entries for a supplier invoice payment is to debit payables and credit cash.