Payables includes a set of predefined accounting rules that Subledger Accounting uses to create accounting, but you can define your own detailed accounting rules using a centralized accounting setup in a common user interface. In Subledger Accounting, you use the Accounting Methods Builder (AMB) to define the way subledger transactions are accounted. To do this, you create and modify subledger journal line setups and application accounting definitions. These definitions define the journal entries that enable an organization to meet specific fiscal, regulatory, and analytical requirements. These definitions are then grouped into subledger accounting methods and assigned collectively to a ledger. See: Accounting Methods Builder (AMB) Overview, Oracle Subledger Accounting Implementation Guide.