When you receive a bill, how do you do the accounting journal entry?

Answer 1

It depends on what the bill was for. If it was purchase of merchandise inventory and you use the perpetual inventory system,
Dr Merchandise inventory
Cr A/cs payable

If you use the periodic inventory system,
Dr Purchases
Cr A/cs payable

If it's for an expense, e.g. utilities,
Dr Expense
Cr A/c payable

Answer 2

Debit expense.
Credit accounts payable.

Answer 3

credit accounts payable and debit your expense account.

When you pay the bill, you will credit your bank and debit accounts payable.