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PâCards are not limited to plastic cards; they can also take the form of non-plastic account numbers. The term card is typically used within the industry when describing any type of Commercial Card product, regardless of whether or not a plastic card is issued. One variation of a PâCard is a: 1  Ghost Card/Ghost Account â a card account that an end-user organization issues to a specific supplier or supplier type and the supplier processes all of the organization's purchases to the account; functions like a P-Card.
Liability Account. A liability account is a type of accounting statement that itemizes how much the business owes to its creditors, or its debts. The amount owed is for a service or good the business has already received but has not yet paid for.An example of a liability is a debt owed to a vendor.ccounting gives a business a way to keep track of its liabilities and expenses. A liability refers to a financial obligation, or upcoming duty to pay. An expense refers to money spent by the company, or a cost incurred by the company, in an effort to generate revenue for that company.