PO Matched to Invoice

Receive
Dr. Receiving Clearing
Cr. Expense AP Accrual
Deliver
Dr. Expense
Cr. Receiving Clearing
Raise AP Invoice
Dr. Expense AP Accrual
Cr. AP Liability
Payment
Dr. AP Liability
Cr. Bank
Transfer to GL
Dr. Expense
Cr. Bank

Invoice to Payment
Raise AP Invoice
Dr. Expense
Cr. AP Liability
Payment
Dr. Liability
Cr. Bank
Transfer to GL
Dr. Expense
Cr. Bank

Prepayment
Prepayment
Dr. Prepayment
Cr. AP Liability
Payment
Dr. AP Liability
Cr. Bank
Raise AP Invoice
Dr. Expense
Cr. AP Liability
Apply Prepayment
Dr. AP Liability
Cr. Prepayment
Transfer to GL
Dr. Expense
Cr. Bank