What is the purpose of GL GRIR at supplying material system?

GR(Goods Receipt)IR (Invoice Receipt) is a clearing account. It is normally used when you have received material but have not received an invoice yet or vice versa.  ( It as well segregate duties of employees one recording for goods & the other for liabilities)

At goods receipt:-

Inventory Dr

GRIR Cr

At Invoice receipt:-

GRIR Dr

Vendor Cr

Often balances remain open in case of advances & partial settlements.

GRIR Clearing account should be scruitinized before running financial statements