How are Purchase orders with deposit handled

We are looking for best practice for how to handle purchase orders that require a deposit. What we are purchasing is mostly office equipment

but it not limited to that.  How should these purchase orders appear ? Should we enter for each line each individual piece of equipment or just put one line

in to represent a summary of the bulk purchase.  (i.e  line items for each piece of equipment with quantity vs. 1 line item for office equipment)

Should these line items be 2 or 3 way match. 

One way that was suggested is detailed in the following Scenarios

1. Create a PO for the deposit (whatever % is applicable) with coding going to prepaid account and a 2 way match.