Please advise that when this payment is made (i am using the same practice on QBO) PnL Statement shows Unapplied payments at the end with the complete prepayment amount and the bills charged in full against their related account. This means that the statement at Gross Profit level shows the actual profit where the last line of the report Net Income shows the amount deducted twice (once against the actual bill in the actual account as COGS and then again as unapplied payment (Expense).

Please refer to the image. Accounts in question (S)Sariya and Unapplied cash payment