Invoices for Purchase Orders With Account Assignment: Account Movements
The account movements made when a purchase order with account assignment is posted depend on whether the goods receipt was valuated or, if the invoice is entered before the goods receipt, will be valuated:
At goods receipt a posting is made to the GR/IR clearing account. This amount will be cleared when the invoice is posted.
At invoice receipt the offsetting entry against the vendor posting is made directly to the account specified in the purchase order (or the account specified in Invoice Verification if the account assignment is changed).