Receiving Accounting over view

Receiving: 

Receiving valuation                                                         Dr
Inventory AP Accrual                                                      Cr                                                          

Inventory AP Accrual   - This account represents your uninvoiced receipts and it gets relieved when the invoice is matched and approved. This account is setup at each inventory org.
It’s an account to track the total receipt value that is not invoiced for an Inventory organization.

Put Away/Deliver transaction:

Receiving valuation                                                         Cr
Subinventory valuation                                                 Dr

Invoice Match:

Inventory AP Accrual                                                      Dr
Supplier Liability                                                               Cr

Supplier Liability  -  This account represents the amount that you are liable to pay to the supplier.
You can setup the account for individual supplier and requires no customization.

Payment:

Supplier Liability                                                               Dr
Cash                                                                                      Cr