Any scout capable to sort out the debts (8,7)

I believe the answer is:

accounts payable

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'out the debts' is the definition.
Although both the answer and definition are singular nouns, I can't understand how they can define each other.

'any scout capable to sort' is the wordplay.
'to sort' indicates anagramming the letters.
'any'+'scout'+'capable'='anyscoutcapable'
'anyscoutcapable' with letters rearranged gives 'ACCOUNTS PAYABLE'.

Can you help me to learn more?

I've seen this clue in the Sydney Morning Herald.

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