We are cars distributor. We have an Invoice for 6 cars that we need to assemble and than send to dealership. By the end of the month we received only 3 cars and still pending other 3. How do we need to show this situation in our books (AP, Inventory, Accruals). Now we have debit on 23* Finished Goods account and credit on 16* GR/IR Account in quantity and amount of 3 cars.