Help understanding purchase order process and related entries

Hi All,

I apologize in advance if this is a stupid question...our AP accrual account has gotten out of control over the last 20 year and no one knows how to fix it.  Could someone please confirm that the methodology, as we understand it, is correct?

Step 1 - Purchase Order is entered - Oracle makes no entries

Step 2 - Items are received and entered in Oracle against the purchase order - Oracle makes an entry - Debits Expense, Inventory, FA, etc and Credits the AP accrual account

Step 3 - Invoice is received, is entered into the system and is matched to the purchase order - Oracle makes an entry - Debits the AP accrual account and credits accounts payable