GENERAL QUESTOIN PLZ REPLY

It depends on the terms….
Freight on Board (F.O.B.): the supplier is responsible for the freight up to the point it is loaded for shipping. Supplier usually invoices to this point and the customer takes charge at this point and is responsible for the cargo. In this case the inventory is recognised on invoicing as is term goods in transit
Cost, Insurance and Freight (CIF) or Cost and Freight (CF): the supplier pays for the cost and in the case of CIF, the insurance to the port of disembarkment. In this case, the sale is not completed until the customer takes receipt of the goods at his port, at which point a waybill is presented. Even though the supplier would have sent an invoice, you would recognise only on receipt of the goods as it is still the suppliers property until delivery. Any monies paid would be considered a deferred expense and would only be recognised as an expense when goods are received.

As for your second question on the number of adjustments, what do you mean? In the exams? Which exam? Although, there is no usual amount given by the examiners.