Accounts Payable Clerk Guide 2025: Role & Salary

An Accounts Payable Clerk is the backbone of a company’s bill‑paying process—verifying invoices, maintaining vendor records, and ensuring accurate, on‑time payments while protecting cash and compliance.

What is an Accounts Payable Clerk?

An Accounts Payable (AP) Clerk records, validates, and pays a company’s bills to suppliers and contractors in line with internal controls and payment terms. They ensure every invoice is legitimate, properly coded, and approved before cash goes out.

They process invoices, resolve discrepancies with purchasing and receiving, support month‑end close, and communicate with vendors to keep accounts current. In short, AP Clerks keep money flowing out correctly so operations don’t stall and financial statements stay accurate.

Where AP Fits in Finance: The Procure-to-Pay (P2P) Lifecycle

AP sits inside the broader procure‑to‑pay (P2P) process, which starts with requesting goods/services and ends with reconciled payment and audit‑ready records. Understanding this flow helps AP Clerks spot issues early and speed up approvals.

AP Clerk’s place in P2P: from purchase request to payment

P2P begins with a purchase request and purchase order (PO), followed by receipt of goods/services, invoicing, approval, and payment. AP Clerks step in at invoice intake to validate details, match to POs and receipts, route approvals, and schedule payment according to terms.

For non‑PO invoices (rent, utilities), AP assigns the right general ledger (GL) codes and obtains the correct approvers. The takeaway: AP is the control point connecting procurement, receiving, and cash management.

Core Accounts Payable Clerk Responsibilities

At a glance, core Accounts Payable Clerk duties include the following:

Intake, validate, and code invoices for accuracy and completeness
Perform three‑way match for PO invoices; resolve discrepancies
Maintain vendor records and compliance (W‑9, TIN, banking)
Route approvals and schedule payment runs by terms and cash needs
Execute payments (ACH, checks, wires, virtual cards) with controls
Reconcile vendor statements and support month‑end accruals
Monitor AP KPIs and prepare reports for finance leadership
Support audits and enforce segregation of duties to reduce fraud

Invoice intake and validation (header checks, duplicates, coding)

Invoice processing starts with getting invoices into the system cleanly and consistently. AP Clerks verify legal entity, invoice number/date, supplier name, remit‑to, PO (if applicable), tax, currency, and totals, then check for duplicate invoice numbers across periods.

Next, they code the invoice to the right GL accounts, cost centers, projects, and tax treatment. Practical checks include confirming quantities and unit prices against POs and rejecting images that fail OCR clarity. Strong intake prevents rework and speeds approvals.

Three-way match (PO, receipt, invoice) with examples

Three‑way match confirms that what was ordered (PO) equals what was received (receipt/packing slip) equals what is being billed (invoice). Step‑by‑step: match supplier and PO number, compare quantities and prices line‑by‑line, and ensure the receipt covers the invoice’s quantity.

Example: If a PO is for 100 units at $10, the receipt shows 95 received, and the invoice bills 100, the AP Clerk flags the 5‑unit variance for receiving or purchasing to fix before payment. The goal is simple: pay only for approved, received goods/services at agreed pricing.

Vendor onboarding and compliance (W-9, 1099, debarment checks)

Vendor master data is a control area AP Clerks help safeguard. Onboarding includes collecting W‑9s (U.S.), validating TINs, verifying legal names, and capturing remit‑to and banking via secure channels.

AP should screen for restricted or debarred parties (e.g., SAM.gov for U.S. federal) and apply proper vendor types for 1099 reporting. Annual refreshes and change controls (bank account updates require call‑backs to known contacts) reduce fraud risk and year‑end scramble.

Payment runs (ACH, checks, wires, virtual cards) and approvals

Payment runs convert approved invoices into cash outflows under tight controls. AP Clerks group invoices by due date and payment terms, review exception queues, and prepare batches for ACH, checks, wires, or virtual cards.

Controls include approval limits, positive pay for checks, dual authorization for wires, prenotes for new ACH accounts, and verifying discount windows before the run. Aligning runs (e.g., twice weekly) balances supplier relations and cash management.

Reconciliations, accruals, and month-end close support

AP supports close by reconciling vendor statements, clearing GR/IR or RNI (goods received/invoice received) accounts, and booking accruals for goods/services received but not yet invoiced.

Clerks research unmatched receipts, old credits, and debit balances, then coordinate with purchasing and receiving to resolve. Timely accruals ensure expenses land in the right period and give leadership a true view of margins.

Reporting and KPIs (cycle time, DPO, discount capture, error rate)

AP performance is measured by a handful of meaningful metrics. Common KPIs include invoice cycle time (receipt to ready‑to‑pay), first‑pass match rate, percent paid on time, discount capture rate, days payable outstanding (DPO), cost per invoice, and error/duplicate rate.

As a rule of thumb, automation and good intake push first‑pass match rates above 80–90% and reduce cycle times to single digits. AP Clerks influence these by fixing root causes and improving coding/approvals.

Controls, audits, and fraud prevention (segregation of duties, approvals)

AP Clerks operate under internal controls that protect cash and financial reporting. Key practices include segregation of duties (no single person can add a vendor, approve, and pay), documented approval limits, audit trails in the ERP, and vendor change verification through trusted channels.

Fraud red flags include:

Urgent bank changes via email
Invoices without POs for high‑risk spend
Repeated “lost check” requests

AP should escalate and follow playbooks for verification.

Skills and Qualifications

Hiring managers look for accuracy, systems comfort, and a service mindset—plus enough accounting to support close. Candidates should show they can manage volume without sacrificing controls.

Hard skills: accounting basics, data entry accuracy, Excel, reconciliations

AP Clerks need working knowledge of debits/credits, expense vs. capital, and sales/use tax basics. Strong data entry accuracy, 10‑key speed, and Excel skills (vlookups, filters, pivots for aging and variance analysis) are essential.

Reconciliation experience—vendor statements, GR/IR, and aging clean‑up—signals readiness for month‑end support. Add exposure to approval workflows, OCR/e‑invoicing, and imaging systems to stand out.

Soft skills: attention to detail, communication, problem solving

AP is detail work under deadlines, but it’s also about proactive communication. Great clerks flag mismatches early, write clear emails to vendors and buyers, and document decisions for audit trails.

When pricing or quantity variances arise, they propose next steps rather than just routing tickets. A practical mindset—“What must be true to pay this invoice?”—keeps quality high.

Tools and software: ERP/AP automation (SAP, Oracle, NetSuite, QuickBooks, Coupa, Bill.com)

Most teams use an ERP plus an AP automation layer. Common platforms include:

ERPs: SAP, Oracle, NetSuite, Microsoft Dynamics, QuickBooks (SMB)
AP automation/OCR: Coupa, Bill.com (Bill), Tipalti, Stampli, Medius, Basware
Payments: bank ACH portals, virtual card providers, treasury platforms

Beginner learning paths: QuickBooks Online test drives and tutorials, SAP Learning and open courses, Oracle Learning, NetSuite Learning Center, and vendor communities (Coupa Community, Bill University). Aim to grasp vendor master, three‑way match screens, approval workflows, and payment batches first.

Certifications and training (IOFM, AIPB): are they worth it?

Industry credentials can validate skills and speed interviews. IOFM’s AP certifications (e.g., APS/AP Specialist, APM/AP Manager) and AIPB credentials focus on AP fundamentals, controls, and compliance.

Expect study time in the 20–40 hour range and costs from a few hundred to low four figures depending on format and membership. ROI is strongest if you lack experience or want to move into AP Lead/Coordinator roles; pair coursework with hands‑on projects to maximize value.

Accounts Payable Clerk Salary and Job Outlook

Pay varies by location, industry, company size, and tools. Job demand remains steady because every organization needs to pay bills accurately and on time.

Most AP Clerk roles are entry‑level or early‑career with room to advance in 12–24 months.

National ranges and factors (location, industry, experience)

Nationally, AP Clerks are typically grouped under “Bookkeeping, Accounting, and Auditing Clerks” in U.S. Bureau of Labor Statistics (BLS) reporting. Compensation trends reflect cost of living, ERP complexity, and volume handled. Roles that include vendor master controls, 1099 ownership, or heavy reconciliations often pay more.

High‑cost metros and regulated industries (life sciences, energy) tend to pay above national medians, while smaller markets and low‑complexity environments track lower. For current state and metro data, consult BLS Occupational Employment and Wage Statistics and recent job postings; adjust for benefits and bonuses.

Quick state insights:

Higher‑paying states often include California, New York, Massachusetts, Washington, and New Jersey.
Mid‑range markets include Colorado, Illinois, Texas, Virginia, and North Carolina.
Cost‑conscious regions like the Midwest and parts of the South may pay below coastal hubs.
Industry lift: manufacturing, pharmaceuticals, and tech commonly pay more than retail, nonprofits, or hospitality.

Method note: verify titles (AP Clerk vs. AP Specialist) and responsibilities, as scope differences drive pay bands.

Remote/hybrid trends and demand by industry

AP work has become more hybrid as e‑invoicing, OCR, and digital approvals replaced paper. Check handling and mailroom tasks still pull some teams onsite.

Professional services, tech, and multi‑state enterprises post more remote AP openings. Manufacturing, construction, and healthcare lean hybrid/on‑prem due to receiving and paper workflows. Candidates with automation tools and vendor onboarding experience fare best in remote environments.

How to Become an Accounts Payable Clerk (Step-by-Step)

You can qualify for an AP Clerk job without a degree by stacking basic accounting knowledge, workflow skills, and tool exposure—then proving it with a resume and mini‑portfolio.

Suggested path at a glance:

Learn accounting basics
Master AP workflows
Get tool exposure
Build a resume/portfolio
Prep for interviews

Step 1: Build foundational accounting knowledge (free/low-cost options)

Start with debits/credits, the accounting cycle, and how expenses hit the income statement. Free or low‑cost options include community college courses, reputable MOOCs, and small‑business accounting tutorials focused on AP.

Practice posting sample bills and understanding how cash vs. accrual timing works. A clear grasp of GL, accruals, and reconciliations makes AP interviews easier.

Step 2: Learn AP workflows (3-way match, 1099s, payment methods)

Study invoice intake, three‑way match, exception handling, approvals, and payment runs.

Learn vendor onboarding essentials:

W‑9 collection
TIN validation
1099 reportability
Change controls for banking

Practice writing a short SOP for “How we process a PO invoice,” including discount terms and escalation steps. Fluency in these workflows signals day‑one readiness.

Step 3: Get tool exposure (QuickBooks, SAP simulators, AP automation)

Hands‑on beats theory. Use QuickBooks Online test drives to enter bills, create vendors, and run payment batches. Explore SAP/Oracle learning sandboxes or simulator courses to see PO/receipt match screens.

Watch vendor demos for AP automation tools like Coupa or Bill (Bill.com) to understand OCR, approvals, and audit trails. Document screenshots of your practice to include in a portfolio.

Step 4: Create a job-ready resume and portfolio (invoice samples, reconciliations)

Translate skills into outcomes with metrics. Include a mini‑portfolio: a redacted sample invoice you coded, a mock three‑way match walkthrough, and a one‑page vendor statement reconciliation.

Resume bullet examples:

Processed 250+ invoices/month at 98% first‑pass accuracy by refining intake checks and coding rules
Cut invoice cycle time from 10 to 6 days by standardizing approver routing and reminders
Reconciled 30+ vendor statements monthly; cleared $50K of aged credits and duplicate invoices
Captured 95% of 2/10 discounts by aligning payment runs and exception queues

Step 5: Prepare for interviews (scenario questions with model answers)

Expect scenarios that test process thinking and controls. Common questions:

Explain three‑way match and what you do if price and quantity don’t agree
How do you prevent duplicate payments?
What steps do you follow to onboard a new vendor and validate banking?
Describe your role in month‑end accruals

Great answers reference SOPs, approval matrices, audit trails, and specific actions (e.g., “I run a duplicate report by vendor + invoice number/date, then verify with vendor before release”).

Career Path and Advancement

AP is a strong entry point into finance operations, with clear pathways into leadership or broader accounting roles. The key is to pair volume execution with process improvement and systems depth.

Common paths: AP Specialist → AP Lead/Coordinator → AP Manager → Staff/GL Accountant

Typical timelines see AP Clerks move to AP Specialist within 12–24 months, then into Lead/Coordinator roles overseeing workflow or vendor master. From there, some progress to AP Manager or pivot to Staff/GL Accountant roles, especially if they’ve supported close, accruals, and reconciliations.

Cross‑training in AR, purchasing, or expense management widens options.

Skills to level up (analytics, ERP depth, process improvement)

To advance, deepen ERP knowledge (vendor master, GR/IR, workflows), learn Excel analytics (pivot tables, lookups, error logs), and adopt continuous improvement (documenting SOPs, reducing cycle time, improving match rates). Exposure to AP automation implementations and KPI dashboards is a differentiator for lead and manager roles.

Accounts Payable vs Accounts Receivable vs Bookkeeper

These roles overlap in accounting basics but differ in direction of cash flow, tools, and success metrics. Understanding the contrasts helps candidates pick the right lane.

Key differences in duties, tools, and metrics

Accounts Payable (AP): Pays suppliers; focuses on invoice accuracy, approvals, and payment timing. Tools: ERPs + AP automation; Metrics: cycle time, first‑pass match rate, on‑time payment, discount capture, DPO.
Accounts Receivable (AR): Collects from customers; focuses on invoicing, cash application, and collections. Tools: ERPs + AR automation; Metrics: DSO, current vs. past‑due aging, collection effectiveness.
Bookkeeper: Records day‑to‑day transactions across AP/AR, payroll, and bank recs in smaller firms. Tools: SMB accounting suites (QuickBooks, Xero); Metrics: month‑end timeliness and accuracy across modules.

Employer Resources: Job Description Template + Interview Questions

Use this as a starting point to hire an AP Clerk who can handle volume and protect controls without slowing the business.

Sample AP Clerk Job Description (Responsibilities, Requirements)

Responsibilities:

Process and code vendor invoices; perform three‑way match and resolve variances
Maintain vendor master data; collect W‑9s, validate TINs, and manage banking changes
Route approvals per policy; schedule and execute payment runs (ACH/check/wire/virtual card)
Reconcile vendor statements; assist with GR/IR clearing and month‑end accruals
Monitor AP KPIs and prepare weekly aging and exceptions reports
Support internal/external audits; uphold segregation of duties and approval limits

Requirements:

1+ year in AP or related accounting support; strong data entry accuracy
Working knowledge of debits/credits and invoice‑to‑pay workflows
Proficiency with an ERP and Excel (filters, vlookup, pivots desirable)
Clear written and verbal communication with vendors and internal stakeholders
Nice to have: AP automation exposure; IOFM/AP certification or coursework

Interview questions and evaluation rubric (what great answers include)

Ask:

Walk me through your invoice process from intake to payment
How do you execute a three‑way match and handle mismatches?
What steps do you take to prevent duplicate or fraudulent payments?
How have you supported month‑end close and accruals?
Describe a time you improved an AP metric (cycle time, match rate)

What great answers include:

Specific checks (invoice header validation, duplicate scans, approval matrices)
Controls language (segregation of duties, audit trails, vendor change verification)
Metrics and outcomes (e.g., reduced cycle time, increased first‑pass match)
Collaboration with procurement/receiving and clear escalation paths
Comfort navigating ERP screens and explaining coding decisions

Day in the Life and Common Mistakes

A realistic picture sets expectations and improves performance from day one. Volume ebbs and flows—payment run days and month‑end bring spikes.

Sample day schedule and workload patterns (month-end, payment runs)

Mornings often focus on invoice intake and matching, clearing overnight queues, and replying to vendor emails. Midday is ideal for approvals follow‑ups, coding non‑PO invoices, and preparing the next payment batch.

Afternoons shift to reconciliations, statement reviews, and exception handling. Month‑end adds GR/IR clean‑up and accrual support. Payment run days include extra controls checks and dual approvals.

Frequent errors and how to prevent them (duplicate invoices, coding, approvals)

Common pitfalls include:

Paying a duplicate invoice
Miscoding expenses to the wrong cost center
Missing W‑9s for reportable vendors
Paying before receipt

Prevent with:

System duplicate checks
Standard coding guides
Vendor onboarding checklists
Approvals tied to dollar thresholds
For bank changes, confirm via a known phone number before updating
For discounts, schedule runs to hit discount windows

FAQs

Do you need a degree to be an AP Clerk?

No—many AP Clerk roles are open to candidates with a high school diploma or associate degree plus hands‑on skills; certifications and tool exposure can offset limited experience.

Which software should a beginner learn first?

Start with QuickBooks Online to grasp vendor bills and payments, then learn an ERP (SAP/Oracle/NetSuite concepts) and one AP automation tool to understand OCR, approvals, and audit trails.

Can AP Clerks work remotely?

Yes, especially in organizations using e‑invoicing and digital approvals; roles that still process paper checks or mail are more likely hybrid or onsite.

How is AP performance measured?

Typical KPIs include invoice cycle time, first‑pass match rate, on‑time payment rate, discount capture, days payable outstanding (DPO), cost per invoice, and error/duplicate rate; targets vary by automation and complexity.

Is Accounts Payable a good career path?

Yes—AP offers stable entry into finance operations with clear paths to AP Specialist/Lead/Manager or into broader accounting roles, especially if you add systems skills and process improvement experience.

Sources and Methodology

This guide synthesizes established accounting practices with finance operations experience and reputable sources:

U.S. Bureau of Labor Statistics (BLS), Occupational Employment and Wage Statistics (Bookkeeping, Accounting, and Auditing Clerks, SOC 43‑3031): https://www.bls.gov/oes/
Institute of Finance & Management (IOFM), AP best practices and certification frameworks: https://www.iofm.com/
American Institute of Professional Bookkeepers (AIPB), certification and training: https://www.aipb.org/
Association for Financial Professionals (AFP) and APQC benchmarks for invoice processing and DPO
Aggregated job postings and employer descriptions (e.g., LinkedIn, Indeed) reviewed for scope, titles, and tool requirements

Salary and trend insights reflect BLS data plus patterns observed in 2023–2024 postings; always validate against local postings and your industry. We review and update this content periodically to keep workflows, tools, and compliance notes current.