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How to Calculate the Balances. 365 TAPT Average Accounts Payable Days. Accounts Payable Unpaid Expenses Account On The Balance Sheet Is going to be calculated as follows. . Payments made to suppliers for the year. Given these issues it may may sense to aggregate the payables balance for every business day of the month and then divide by the total number of business days. To calculate accounts payable on your balance sheet add up the totals of all the invoices you have approved but not yet paid. The above examples are based on a full year 365-day period. AP Days Accounts Payable Value Cost of Goods Sold x 365. How to Calculate Average Accounts Payable. The payment period offered to its customers can be measured using the accounts payable days formula as illustrated below. The formula is. There are a number of issues due to which most of the businesses prefer to aggregate the payable balance at the end of ea...