When you receive the Material

DR Receiving Material a/c

CR AP Inventory Accrual a/c

After Inspection
DR Inventory a/c
CR Receiving Material a/c

On PO matching
DR AP Inventory Accrual a/c
CR Supplier Liability a/c

Expenses Items accrue Period End

PO Charge Account DR
Expense AP Accrual CR

No Accounting event on creation,receipt & delivery of items

At the time of PR approval
Dr PO Charge A/c
Cr Reserve for Encumbrance (Coming from GL Set of Books)

At the time PR coverted to PO and PO is approved

reverses the above which in turn releases the fund blocked for commitment
Dr Reserve for Encumbrance (Coming from GL Set of Books)
Cr PO Charge A/c

For PO approval it creates an Obligation entry

Dr PO charge A/c
Cr Reserve for Encumbrance A/c

When an Invoice is created and matched in AP

PO Reversal entry
Dr Reserve for Encumbrance A/c
Cr PO charge A/c

If you have Budgeting in GL, Encumbrance entries will be

Encunbrance Entries
No Accounting event on creation,receipt & delivery of items
At the time of PR approval
Dr PO Charge A/c
Cr Reserve for Encumbrance (Coming from GL Set of Books)

At the time PR coverted to PO and PO is approved

reverses the above which in turn releases the fund blocked for commitment
Dr Reserve for Encumbrance (Coming from GL Set of Books)
Cr PO Charge A/c

For PO approval it creates an Obligation entry

Dr PO charge A/c
Cr Reserve for Encumbrance A/c

When an Invoice is created and matched in AP

PO Reversal entry
Dr Reserve for Encumbrance A/c
Cr PO charge A/c

Encumbrance invoice entry

Dr PO Charge a/c Dr
Cr Reserve for Encumbrance

When the invoice is approved and Accounted

Encumbrance invoice entry reversal
Dr Reserve for Encumbrance
Cr PO Charge a/c Dr

For actual Invoice

Dr PO Charge A/c
Cr Liability A/c