What are the general ledger postings in procure to pay cycle?

1. Material Receipt

Receiving Accural Dr

AP Accural Cr

2. On completion on inspection and accepting of goods

Inventory Dr

Receiving Accural Cr

The Above given 2 entries are in PO module

3. On entering Invoice in AP

AP Accural Dr

Accounts Payable Cr

4. On Making payment

Accounts Payable Dr

Cash/Bank Cr