this post is intended for Acumatica developers which wonder about difference between AR and AP screen or as they named accounts payable and accounts receivable. If to speak simply both of them are intended for future benefits. The difference is just who is receiver of those benefits: your company ( accounts receivable ) or not your company ( accounts payable ).
Consider example: your company sells laptops. In case if HP gave you 10 latpops, then information about them will be written at your accounts payable. But for HP those laptops will be at accounts receivable. Let's say somebody made agreement with your company, that they will pay you in two months for 2 out of your 10 laptops, and other 8 laptops you've sold for cash. Then information about 2 laptops will be in your accounts receivalbe screen.