# NetSuite Purchase Variance and Accrued Purchases (IRNB) | Prolecto Resources

Source: https://www.prolecto.com/videos/netsuite-purchase-variance-accrued-purchases/

> Hector Cardenas and Meir Bulman explain how to make NetSuite purchase variances and the Accrued Purchases (IRNB) account transparent, traceable and auditable.

Video · Accounting

# Purchase Variance and Accrued Purchases in NetSuite

When receipts and vendor bills don’t match, small price and quantity differences pile up in Inventory Received Not Billed. This short discussion explains why that account is hard to govern and how to make it explainable.

Solution spotlight · 4 min · Hector Cardenas and Meir Bulman

## What This Video Covers

Hector Cardenas and Meir Bulman discuss a common NetSuite accounting challenge: the Inventory Received Not Billed (Accrued Purchases) account and the purchase variances that flow through it.

NetSuite’s native purchase variance posting produces correct results, but the math, the timing and the underlying transactions are hard to see before the journal is created. The utility discussed here reconstructs the full purchase order, receipt and bill cycle so controllers can see and trust the numbers first.

### In this video

- Visibility into accrued purchase balances before variances are written off

- Custom transaction types instead of journal entries, for a clearer audit trail

- Line-level links between purchase orders, receipts, bills and adjustments

- A self-healing approach that reassesses purchase order lines as transactions change

Presented by

- **Hector Cardenas** Practice Leader, Operations

- **Meir Bulman** Practice Leader, Accounting

Read the article

Transforming Purchase Variance: How a Custom Purchase Price and Quantity Variance Utility Delivered Audit Control Traceability

[Read on the Prolecto blog →](https://blog.prolecto.com/2026/03/07/transforming-purchase-variance-how-a-custom-purchase-price-and-quantity-variance-utility-delivered-audit-control-traceability/)

Keep watching

## More NetSuite Videos

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[Manufacturing AI-Augmented MRP Planning in NetSuite Discussion · 36 min · Hector Cardenas and Jacob Powell](https://www.prolecto.com/videos/netsuite-ai-augmented-mrp-planning-demo/)
[Manufacturing Light Assembly and Quality Control in NetSuite Demonstration · 20 min · Marty Zigman and Hector Cardenas](https://www.prolecto.com/videos/netsuite-light-assembly-quality-control-demo/)

[See all videos →](https://www.prolecto.com/videos/)

Talk to a NetSuite expert

## Struggling to Reconcile Accrued Purchases?

We help controllers turn Inventory Received Not Billed from a month-end investigation into an account that explains itself.

[Talk to an Expert →](https://www.prolecto.com/contact-us/)