Procure to Pay (P2P)–Accounting Entries

As you know "procure to pay" Business Flow start Purchasing requisition till paying to vendors and most important, in all the case the purchase is made for basic element called Items.
As you know there are three types of items:

• Inventory Expense Item
• Inventory Asset Item
  
• Expense item

Above three Items are creating the account like below changes :

I		EXPENSES ITEM CASE:-
			Debit	Credit
	1	PO Creating
		No Entry	-	-
	2	Create Receipt
		Inventory Receiving A/C	XXX
		Accrual A/C		XXX
	3	Inspection
		No Entry	-	-
	4	Receiving Transaction
		Expenses A/C	XXX
		Inventory Receiving A/C		XXX
	5	Payable Invoice when Matched to PO
		Accrual A/C	XXX
		Liability A/c		XXX
	6	Vendor Payment
		Liability A/c	XXX
		Bank Clearing A/c		XXX
	7	When dearer In bank
		Bank Clearing A/c	XXX
		Bank A/c		XXX
II		INVENTORY ITEM CASE:-
	1	PO Creating
		No Entry	-	-
	2	Create Receipt
		Inventory Receiving A/C	XXX
		Accrual A/C		XXX
	3	Inspection
		No Entry	-	-
	4	Delivery of Item
		Inventory Validation A/c	XXX
		Inventory Receiving A/C		XXX
	5	Payable Invoice when matching to PO
		Accrual A/C	XXX
		Liability A/c		XXX
	6	Payment Made to Vendor
		Liability A/c	XXX
		Bank Clearing A/c		XXX
	7	When Clearing In Bank
		Bank Clearing A/c	XXX
		Bank A/c		XXX
	8	Inventory Issued to Department
		Expenses A/c	XXX
		Inventory Validation A/c		XXX
III		ASSEST ITEM CASE:-
	1	PO Creating
		No Entry	-	-
	2	Create Receipt
		Inventory Receiving A/C	XXX
		Accrual A/C		XXX
	3	Inspection
		No Entry	-	-
	4	Receiving Transaction
		Assets Clearing A/c	XXX
		Inventory Receiving A/C		XXX
	5	Payable Invoice when matching to PO
		Accrual A/C	XXX
		Liability A/c		XXX
	6	Payment Made to Vendor
		Liability A/c	XXX
		Bank Clearing A/c		XXX
	7	When Clearing In Bank
		Bank Clearing A/c	XXX
		Bank A/c		XXX
	8	When Assets addition done and capitalized in FA Module
		Assets A/c	XXX
		Assets Clearing A/c		XXX