Abstract: A method of invoice presentation and invoice payment for use in a network accessible to a biller having an accounts receivable system and a biller bank, and accessible to a payer having an accounts payable system and a payer bank is provided. The method includes establishing a database accessible over the network. An invoice is exported from the biller accounts receivable system to the database. The invoice is presented to the payer when the payer accesses the database to view the invoice. The invoice is imported to the payer accounts payable system from the database. The invoice is paid by recording a payment from the payer representing an amount of money. The payment is recorded in the database. The payment is imported to the payer accounts payable system from the database. The payment is imported to the biller accounts receivable system from the database.