Import Folder as being used in Greece, How is it achieved in Oracle

 in Greece all  AP invoices for Inventory Procurement against a purchase order Viz, Inventory Purchase, Freight, Duty are accounted to an seperate series of account called 32 account and this 32 account is reversed and accounted to 20 account when all the invoices is done. in short we are looking like a scenario of accruing the cost until the final bill is received and then we are recognising the cost. Could some one please asdvise on how this could be done.