Charge account for Invoice match to po with no receipt

We want to change the charge account when entering an invoice matched to a PO when there is no receipt yet for the purchased ítems/services.

Is it posible to debit to an intransit inventory account instead of the normal payable accrual deifned at org level?

Normal process includes first the receipt of the goods: debit expense/inventory credit accrual account; then when the invoice is received, debit to accrual account credit to vendor liability account. But wht if the process is done backwards, for imported goods we first get the invoice then receive the goods in inventory. Customer wants to record the invoice to a intransit account then when goods are received in warehouse they want to cancell intransit against inventory valuation.