Initial response is always “no”. Why would you? Accounting for something without a source document is firstly not allowed by most regulations and secondly, how do you know if the supplier is shipping them with correct prices and if quality is important, how have they measured the quality etc. You shouldn’t account for goods without an invoice. 

As the real life comes to intervene, sometimes you need to. Let’s say that it’s a material you use in your production and you need to start producing or you wont get your orders fulfilled to your customers. In a situation like this you do need to account for the material.

Or say that your customers are ligning up to buy the goods you’ve acquired from your supplier, but as it happens, they’re not currently “in stock” in your accounts. Are denying a sale? No, you’re not. As such, again, you need to account for the goods.

In any other situation, apart from those where you need the goods to make a sale happen, I strongly suggest you don’t account for the goods until you’ve received an invoice. Without an invoice your supplier cannot also ask that you pay anything, correct? So why would you account for a liability. Do pay some consideration on the shipment terms here however. If the risks and rewards have been transferred, it’s probable they’re your goods.

Something to also note, since it’s you who needs the goods (provided it’s a correct shipment and you ordered it), you can also contact the supplier and be annoying enough so that they send you the invoice as soon as possible.