Accounting

The entry for the above transaction is as follows:

Good Receipt : (Only physically)

Stock Account Debit    

to Good Rece but Inv not Received

Then on receipt of Invoice:

Goods Rece but Inv Not Received Debit  

to Vendor Account

to Provision for Invoice Not received:

Then on Receipt of part Invoice:(10th April)

Provision for Invoice Not Received

to Vendor Account

As the goods had been received prior to end of accounting year, Purchase has to be booked. Or either u can make a provision  and adjust it in the next year..