Items purchased through prepayment without creating Purchase order ?

Hi Experts,

How to handle Items purchased through prepayment without creating Purchase order ?

1. Accounts provide advances for few petty items.

2. Items are received in inventory through misc. receipts without creating PO

Now accounts department require it to match the same and adjust the invoices and do the accounting. Please guide

Or, Any other method which is being followed for the same, without creating PO

Thanks