Accounting Entries for Fixed Assets

Accounting Entries for Fixed Assets
Note:- Sorry, there is a typo error in the accounting entries in my video for the below scenario:-
Item Delivered:-
Accounting entry mentioned in the video:-
Asset Clearing A/c Dr
Inventory AP Accrual A/c Cr
Correct Accounting entry:-
Asset Clearing A/c Dr
Receiving Inventory A/c Cr