A. For period end accruals, the invoice accounting for inventory items debits receipt inventory and credits the uninvoiced receipts.

B. For period end accruals, accounting is created at material receipt or at delivery to a final destination.

C. For period end accruals, the invoice accounting debits the expense account and credits the liability account.

D. For perpetual accruals, the invoice accounting debits the accrual account and credits the liability account.