Could you please provide function of diffrent account field in purchasing

Expense AP Accrual Account

Receiving Inventory Account

Retro Active Price Adjustment Account

Clearing Account

Liability

Prepayment

Bills Payable

Discount Taken

PO Rate Variance Gain

PO rate Variance Loss

Expenses Clearing

Miscellaneous

Retainage

Material

Outside Processing

Material Overhead

Overhead

Resource

Expense

Transfer Credit

Purchase Price Variance

Receivable

Payable

Intransit Inventory

Purchase Price Variance

Invoice Price Variance

Inventory AP Accural

Encumbrance

Sales

Cost of Goods Sold

Project Clearence Accounts

Deferred Cogs Accounts

Cost Variance Accounts

LCM Variance Accounts

Could you please provide any note on above account?

what are the purpose of above accounts and from where the above accounts pic?

Regards