--- title: What is the Accrued Purchase Receipts Account? description: The Accrued Purchase Receipts account is created by Acctivate as a purchase suspense account. This is so that Acctivate receive and invoice purchase orders separately. --- [Skip to content](https://hub.acctivate.com/articles/learn/inventory/what-is-the-accrued-purchase-receipts-account#main-content) [Go to Customer Portal](https://hub.acctivate.com/tickets?hsLang=en) ![Acctivate - A CAI Solution](https://hub.acctivate.com/hubfs/Images/Logos/acctivate-cai-logo-svg.svg) - [Knowledge Base](https://hub.acctivate.com/articles) Open main navigation Close main navigation - [Knowledge Base](https://hub.acctivate.com/articles) - [Go to Customer Portal](https://hub.acctivate.com/tickets) - [Support Resources / Create Ticket](https://acctivate.com/support) [Support Resources / Create Ticket](https://acctivate.com/support) Hello. How can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Base](https://hub.acctivate.com/articles?hsLang=en) 2. [Purchasing](https://hub.acctivate.com/articles/purchasing?hsLang=en) 3. [Purchase Orders](https://hub.acctivate.com/articles/purchasing?hsLang=en#purchase-orders) April 10, 2025 # What is the Accrued Purchase Receipts Account? ## The Accrued Purchase Receipts account is created by Acctivate as a purchase suspense account. This is so that Acctivate receive and invoice purchase orders separately. [Warehouse Inventory Systems](https://acctivate.com/features/warehouse-inventory-systems/) manage warehouse & inventory transactions accurately and accommodate specific situations, including that of receipts for accrued purchases. The **Accrued Purchase Receipts** account is created by Acctivate as a purchase suspense account. When you post an inventory receipt, Acctivate will utilize the Inventory and Purchases GL account specified on the Warehouse. Creating the Vendor Bill reconciles the balance in the Purchases account into Accounts Payable. ![](https://hub.acctivate.com/hs-fs/hubfs/image-png-Nov-18-2024-09-34-39-0610-PM.png?width=1326&height=888&name=image-png-Nov-18-2024-09-34-39-0610-PM.png)   Example: To record the receipt of inventory, followed by Purchase Invoice being entered. | **Account** | **DR** | **CR** | | --- | --- | --- | | Inventory Asset | $750 | | | Accrued Purchase Receipts | | $750 | | ***Inventory Receipt** of goods, with or without a Purchase Order* | | | | Accrued Purchase Receipts | $750 | | | --- | --- | --- | | Accounts Payable | | $750 | | *Vendor **Purchase Invoice** (Vendor Bill) for Inventory and Other Amounts* | | | For more in depth information regarding the APR account, check out our [docs](https://docs.acctivate.com/docs/ResourceAccountingGuide.html#accrued-purchase-receipts)page. Other Related Articles - [Correct or Reverse an Inventory Receipt](https://hub.acctivate.com/articles/learn/inventory/correcting-incorrect-inventory-receipts?hsLang=en) - View a complete list of [journal entries made by Acctivate](https://help.acctivate.com/articles/5811) - [Reconciliation of Accrued Purchase Receipts](https://help.acctivate.com/articles/16810/) - [Getting Started](https://hub.acctivate.com/articles/getting-started?hsLang=en#main-content) - [Basics](https://hub.acctivate.com/articles/getting-started?hsLang=en#basics) - [User Interface](https://hub.acctivate.com/articles/getting-started?hsLang=en#user-interface) - [Manager windows](https://hub.acctivate.com/articles/getting-started?hsLang=en#manager-windows) - [List windows](https://hub.acctivate.com/articles/getting-started?hsLang=en#list-windows) - [Transaction windows](https://hub.acctivate.com/articles/getting-started?hsLang=en#transaction-windows) - [License and Users](https://hub.acctivate.com/articles/getting-started?hsLang=en#license-and-users) - 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