Correct Accounting for: a PO created for an Expense (ie a one-time Item with no item code)

Hello,

can someone please confirm what is the correct accounting journal entries that should be created (if any) when an Expense (one-time item no item code) is received and delivered?  I have read several notes and examples and I'm getting conflicting information.

I would expect that the entries would be:

Receive

  DR to Receiving Inspection

  CR to Expense A/P Accrual

Deliver

  DR to PO Dist Charge Acct
  CR to Receiving Inspection

but I have also read that there might not be any accounting created.

Please confirm?

Thanks

Harry