1. Receiving a service without receiving an invoice
Dr Relevant Cost Account (P&L)
Cr Accruals (BS)
2. Receiving stock without receiving an invoice
Dr Stock Purchases (P&L)
Cr Accruals (BS)
3. Receiving fixed assets without receiving an invoice
Dr Fixed Assets (BS)
Cr Accruals (BS)
4. Receiving a service and an invoice.
Dr Relevant Cost Account (P&L)
Cr Trade Creditors (BS)
5. Receiving stock and an invoice.
Dr Stock Purchases (P&L)
Cr Accounts Payable (BS)
6. Receiving a fixed asset and an invoice.
Dr Fixed Assets (BS)
Cr Trade Creditors (BS)
7. Prepaying for a purchase
Dr Prepayments (BS)
Cr Cash (BS)
8. Receiving prepaid items
Dr Relevant Cost Account (BS or P&L)
Cr Prepayments (BS)
9. Paying An Invoice
Dr Accounts Payable (BS)
Cr Cash (BS)
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