# Keeping track of Un-invoiced Receives

#### What are “un-invoiced” receives

Un-invoiced receives represents all goods or services that you have received from Suppliers through Purchase order for which you have not yet received an invoice.

Each time you buy anything from a supplier, the goods or services you buy are received into stock or expensed and then you owe an amount of money equalling the cost of those goods. However, from an accounting perspective, until you receive the supplier’s invoice you don’t really owe that supplier any money – after all, there’s no invoice so there can be no debt. So who do you owe the money to? Under a double-entry accounting system, if the value of your stock or expenses has increased by receiving goods or services, there must be a liability (or debt) to pay someone for those goods or services somewhere.