Hi
Accounting of payables can be done in two methods. One through liability creation and the other one through direct payment.
Is it necessary for direct payment also, should I route the entries to Liability/Pymt control A/c. I think this process only for system convenience and for user's requirements. Is it right.

Does "direct payment" mean you're just paying the bill immediately when you get it (or within a short time) and not running it through their vendor account?

If so, it's still a good idea to enter it into the accounts payable through their vendor account, and then pay it back out of there & remove it from the payable, simple for the sake of keeping all the records nice and neat.

If that's not what you're meaning by "direct payment," then I don't understand the question. I don't see how it's a second way to do payables. All payables are liabilities so there's only one way to do a payable.