When a correction on the product receipts is made after the "Cut-off" date used for running the "Accrued Purchases excluding sales tax report", the report does not reflect the accrued purchases correctly. However, if there are no corrections after the cut-off date, then the report reflects the accrued purchases correctly. The reason behind it is that the report records the date that when the correction is made. This report should reflect the correction using the posting/accounting date. This will ensure that the correct accrued purchases are captured and reflected in the report, when corrections are made against the product receipts and when any date is selected as cut-off date to run this report. Example as if there is a product receipt posted on 10/06, and then correction is made on 12/06, the GL will record the correction as 10/06, however, the accrued report will record the correction as the date of 12/06. Therefore, when you run the report using the cut-off date before 12/06, this report will not reflect the correction made.