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What is the accounting of Purchase order

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Ellaborate any one thanks.
 
Also need answers of following questions
 
Q) What is Product Receipt n ERP? If different then explain.
 
Q) What is GR /IR account why we use it?
 
Q) Calculate with holding tax 20% at time of payment?
 
Q) How does settlement run in ERP?
 
Looking for responce thanks 
 
 
 
 
 
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