Account payables are your liabilities you have against your suppliers. As it is apparent from the name, on the balance sheet account payables are shown under liabilities, on the opposite side of your assets.

Generally speaking, an account payable can occur when you’re either buying assets, goods or services. It doesn’t really matter if the goods bought are to be resold or used in your own business (i.e. if they are to be included within your inventory until they are sold or if they are to be expensed right away). 

When accounting for a purchase, you either show a decrease in cash right away presuming you did pay immediately after, or you account for an account payable against the purchase itself (i.e. an asset, good or service). The accounting entry for a payable would be as follows:

            Db Asset / Inventory / Expense account

            Cr Account payable account

As a purchase would increase liabilities, its accounting entry is shown with a credit entry. Consequently, an increase in assets or in expenses would be shown with a debit.

Once you decide to pay your liabilities, you would make a following entry (showing what you gave away for the liability):

            Db Account payable account

            Cr Cash or cash equivalent account

With this you will get the payable balance to decrease and also the respective asset account to reflect that something was given away.