Purchase order journal entries

Can some one explain the logic behind these journal entries

4 Voucher entries when product is received

211250 is debited
150690 is credited
142100 is debited
211250 is credited

8 voucher entries when product is invoiced

211250 cr
150690 db
606300 db
211000 cr

142100 cr
211250 db
140720 db
606300 cr

Details about these accounts

211250 AP clearing
150690 Purchase accrual
142100 Inventory clearing- received
606300 Office supplies Exp
211000 AP
140720 product receipts

I have worked on AR module which had relatively simpler journal entries which could be easily deduced from ITEM group and posting profiles… can someone please help me with this, stepwise why each of these accounts come in picture


Here is a white paper which explains the same, http://www.microsoft.com/en-in/download/details.aspx?id=28019

Thanks … it was really helpful :slight_smile: [Y]