Receipt of a Non-stocked item versus a Stocked item

Receipt postings for the ‘STOCKED’ type of a project:

DEBIT Cost of purchased materials received          1000
            CREDIT Purchase expenditure, un-invoiced          1000
DEBIT Purchase expenditure, un-invoiced             1000
            CREDIT Purchase, accrual                                     1000

So effectively it is:

DEBIT Cost of…