Payables
If already in the Accounting module you can access Payables(AKA Bills and Credits) by clicking the Payables tab in the top ribbon, or if outside of the Accounting module you can use the left navigation menu under accounting.
You can also skip directly to making a new payable by hovering over the payables label on the left nav bar. A plus symbol will appear and clicking it will take you directly to a new payable.