read the overview below and complete the activities that follow. a common step in the testing for accounts payable is to test subsequent disbursements for proper/improper inclusion/exclusion in year-end accounts payable. concept review: a common way to test accounts payable is to examine the check register after period end and make selections for testing. items are selected and then examined for detail. a determination is then made to conclude whether the amount should have been a liability as of year-end and, if so, if it was recorded as such.