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Purchasing Encumbrance Accounting Concepts and Process Model [ID 121858.1]1 person found this helpful
Setup and Defaulting of Accounts in a Purchasing Encumbrance Environment [ID 245096.1]
Accounting Flow For Purchase Orders, Receipts and Matched Invoices in an Encumbrance Environment [ID 386807.1]
You can check out the below links where discussion on accounting entries are made when Asset items Purchased.
Do refer the below note "Brief Overview of Receipt Accounting (Doc ID 563100.1)"1 person found this helpful
It clearly explains the accounting for the various receipt transactions and the accounts involved.