In the accrual process for perpetual accruals, which two events generate accounting entries that can be transferred to GL? (Choose two.)

In Oracle E-Business Suite, perpetual accruals (often referred to as "Accrue at Receipt") generate accounting entries at two primary integration points. First, processing a receipt in Oracle Purchasing creates a subledger entry that debits the inventory or expense account and credits the receiving inspection (accrual) account. Second, entering and matching an invoice to the purchase order or receipt in Oracle Payables generates an entry that debits the receiving inspection account (clearing the initial accrual) and credits the Accounts Payable liability account. Both of these transactional events create accounting entries that are subsequently transferred to the General Ledger.

B. entering a purchase order: Entering a purchase order represents a purchasing commitment or obligation, but it does not generate actual financial accounting entries for the General Ledger.
C. running the period-end accrual program: The Receipt Accruals - Period-End program is specifically designed to accrue uninvoiced receipts for items configured as "Accrue at Period End," not for perpetual accruals.

1. Oracle Purchasing User's Guide, Release 12.1 (Part No. E13410-04). Chapter 9: Receipt Accounting. Section: "Perpetual Accruals" and "Accrual Process for Perpetual Accruals."

2. Oracle Payables User's Guide, Release 12.1 (Part No. E12797-04). Chapter 2: Invoices. Section: "Matching to Purchase Orders" and "Accounting for Matched Invoices."

3. Oracle Cost Management User's Guide, Release 12.1 (Part No. E13633-04). Chapter 9: Standard Costing. Section: "Purchase Order Receipt to Inventory."