524ddfe7_able___Business_One___SCN_Wiki__Accounting_impact
[Purchasing document] A/P invoice [Inventory impact] Posts no changes in inventory (A/P invoice with reference to goods receipt PO) Posts inventory changes (A/P invoice without reference to goods receipt PO) [Accounting impact] 
If the A/P invoice is based on a goods receipt PO, debits accrued-payable/allocation account and credits business partner's A/P control account If the A/P invoice is not based on a goods receipt PO, debits inventory account and credits business partner's A/P control account
SAP Business One...To Go - 6. Purchase Orders and Accounts Payable - Business One - SCN Wiki