Creditor Invoice not assign to a purchase order can be booked directly in the financial system in a financial account or a fixed asset which the financial account will plant asset account, with automatic entry of tax and omnibus account creditors. Net Amount "booked" even on a text item to display on the machine accounting records , which generally posted to the financial system.
By acceptance of the invoice shall be following accounting entry:
Claimed Account No. ell (97) Fixed assets (76) Journal Account (text)
00th Input VAT