# GP Controller Series: Reconciling Accrued Payables with Received Not Invoiced

- URL: https://dynamicaccounting.net/controller-series-reconciling-accrued-payables-with-received-not-invoiced/
- Date: 2018-11-20
- Topics: General Ledger & Financials, Payables & Receivables
- Dynamics GP versions mentioned: GP 2015
- Type: original article

For three-way match items, GP uses an account for Accrued Purchases. Expected costs for received goods go into Accrued Purchases. Once the goods are received, the accrued purchases amount is moved to Accounts Payable.

The tool for reconciling received amounts to Accrued Purchases is Received Not Invoiced. With GP 2015 R2, the MS team also released a Historical Received Not Invoiced report and that can be big help when the reconciliation is not done right at month end.

Either way, there are some issues with this process. The problem comes when the process doesn’t proceed as planned. For example, the invoice gets processed and paid via Accounts Payable instead of the three-way match process. Maybe someone closes the P.O. or a P.O. line before the process is complete. All of these make reconciling to the GL hard.

However, there are some simple steps to keep this process running smoothly.

1. Turn on the PO warning in GP that checks for Purchase Orders related to an invoice. If an invoice is found, the user should stop processing via AP and enter the invoice via the matching process. Prevention solves most of these issues.
2. Be careful closing P.O.s. Validate where the P.O. is in the process before closing out incomplete P.O. and P.O. line items.
3. Use the Historical Received Not Invoiced report if possible to pick a point in time and prevent report data from changing while cleaning up.
4. I’ve some [recommendations on clean up](/weekly-dynamic-cleaning-up-received-not-invoiced/) if you already have a mess. Much of this can be done in bulk, especially if the invoice went through Accounts Payable.

For any cleanup, there are 3 considerations, the Received Not Invoiced Report, the GL, the AP Subledger. Without some careful thought, one of these won’t come out right and things won’t balance.

Links to all the posts in this series can be found at [https://dynamicaccounting.net/gp-controller-series-index/](/gp-controller-series-index/)