To Check AP Invoices are Accounted or Not

There are 4 different types of Accounting status exist in AP Invoices as below

'S' - Selected
'P' - Partial
'N' - Unposted
'Y' - Posted

Invoice is Validated but not Posted (not Accounted).

SELECT INVOICE_NUM
FROM AP_INVOICES_ALL
WHERE AP_INVOICES_PKG.GET_APPROVAL_STATUS
 (INVOICE_ID,
 INVOICE_AMOUNT,
 PAYMENT_STATUS_FLAG,
 INVOICE_TYPE_LOOKUP_CODE
 ) ='APPROVED'
 AND AP_INVOICES_PKG.GET_POSTING_STATUS(INVOICE_ID)='N'

Invoice is Validated and Posted (Accounted). 

SELECT INVOICE_NUM
FROM AP_INVOICES_ALL
WHERE AP_INVOICES_PKG.GET_APPROVAL_STATUS
 (INVOICE_ID,
 INVOICE_AMOUNT,
 PAYMENT_STATUS_FLAG,
 INVOICE_TYPE_LOOKUP_CODE
 ) ='APPROVED'
 AND AP_INVOICES_PKG.GET_POSTING_STATUS(INVOICE_ID)='P'