What is the journal entry for accounts payable?

I think in this question something is missing :

The Expense A/c or Service A/c Dr from which regards we have liability to pay

and Cr. the Account payable A/c.

For example : We purchased goods from BM Bros. on credit for Rs. 10000.

The entry would be passed:

BM Bros A/c Dr.

To Accounts Payable A/c

Here liability is increase and equity is decrease because we have to pay the outstanding amount, on the payment the entry will be:

A/c Payable Dr.

To Cash/ Bank A/c