To track the receipts that were closed during the month and reported on the ending inventory balance report to compare to the GL to ensure all the invoices were posted. The ending inventory balance report is showing more receipts than what was posted/accrued.

The above statement is broken down into 3 parts below:

If a receipt is closed during the month the last transaction to affect the Inventory Receipts bucket would be the
invoice, not the closed receipt. Below are several reports that will give her invoicing information over a specified period of time. 

Under reports:

To track outstanding/unpaid invoices (Accruals) they should reference the following under reports Finance:

To track processed/paid invoices they should reference the following:

This is very common as the “Receipts Bucket” of the Ending Inventory Balances report reflects both Receipt
and Invoice transactions. The “Receipts Bucket” will be affected with the following transaction states.

The above will all occur regardless of the current ending inventory value. Any changes made to receipt and invoice transactions billed to an Inventory Department will result in moving balances in and out of the ending inventory. This is why we encourage using vendor bids and an expedited process in the handling of Invoicing Receipt. Including these two processes in the company’s daily workflow will reduce the in’s and out’s of the Inventory “Receipts Bucket” and “Ending Inventory Bucket” within the perpetual inventory.