When using cash based accounting, you must assign payables to expense accounts and receivables to income accounts (income statement accounts). In accrual based accounting you assign payables to liability accounts and receivables to asset accounts (balance sheet accounts).
CASH BASED ACCOUNTING:
Payables => Expense Accounts
Receivables => Income Accounts
ACCRUAL BASED ACCOUNTING:
Payables => Liability Accounts
Receivables => Asset Accounts