1.When the supplier sends the goods.
2.When the supplier details are keyed into the system
3.When the supplier is been finally paid.

1. Debit the Asset Account, Credit the Accounts Payable

2. None

3. Debit Accounts Payable, Credit Cash

1. Dr. Supplies
Cr. A/P

2. Don't do anything.

3. Dr. A/P
Cr. Cash