Final answer:
To enter a purchase without affecting Accounts Payable, pay with cash or a debit card, resulting in an immediate payment that does not create a liability, and record it as a debit entry in the Cash or Bank account.
Step-by-step explanation:
If you want to enter a purchase without affecting Accounts Payable, one way to do that is to record the transaction by paying with cash or using a debit card. This means the purchase is paid for immediately, and there is no need to create a liability in Accounts Payable. Recording the transaction this way should be reflected in the Cash or Bank account with a debit entry for the purchase amount, and a corresponding credit entry in the expense account or asset account that the purchase relates to. This cash-based transaction represents an outflow of funds from the cash or bank balance and does not generate a liability as would normally be the case when purchasing on credit.