Although there are hundreds of accounts payable checks sitting in drawers, all meant several purposes. Since employees are the central point of an organization that determines the overall sustainability of the firm, they should be paid the right time. In the opinion of Eisen, payroll represents the compensation that is regularly paid to the employees of a business organization in the form of salaries, wages, or commission (Eisen, p.179).In a modern healthcare organization, a considerable volume of business transactions takes place each day by which a hospital owes debts to its suppliers. Normally, these debts are not paid directly to the vendors at the time of good/service delivery. Large business concerns maintain separate accounts for the payment of a debt to the vendors, namely ‘accounts payable’. and instead of cash payment, debtors are paid through checks which is a safer and easier method for payment. The cash payments for business expenditures are mostly for supplier’s invoices processed through the accounts payable system. (Trenerry, 1999: 119).Float is defined as the amount of money tied up in checks that have been written but have yet to be collected and encashed (Khan amp. Jain, 2004: 18). In other words, it is the difference between book balance and the actual balance of cash, which happens due to the delay in proceedings. There is a time gap between the issue of a check and its encashment. The check amount is debited in its books of accounts as soon as a firm issues the check, but it is actually debited from the bank account only at the time of its encashment.Therefore, I will withdraw money from the bank with the prior sanction of my manager so that I can disburse the salary amount. By using the float technique my organization can issue the accounts payable checks, although the bank balance is insufficient to meet the required money.