PO Process For Expense Items (2 Way Match) Without Receiving

Hi All,

We are using Oracle EBS R12. We Don't have Inventory Items and we are using all items as expense items. I have created Purchase Order without Receiving.

Match Approval Level: 2 way matching

Invoice Match Option: PO

Accrue At Receipt Flag: uncheck

In Setup-> Organization -> Purchasing Options, we selected "Accrue Expense Items: Period End"

On Creation of Invoice, Charge Accounts are Debited from PO Shipment and supplier Liability Account is credited from Supplier which is working fine so is there any impact of running create Accounting process for Receiving as there is no Receiving entries. Also is there need for running Receipt Accruals - Period-End process or not?