3 Way matching means : - Matching the invoice with PO and GR at the same time,
2 Way matching means :- Matching the invoice with PO.

the above two are the matching concepts in AP process

Three Way Matching Means invoices ,Delivery and purchase all are same no any difference

dep a/c dr
to machinery account

Entries in Accounts payable process:

Inventry A/c Dr
To GR / IR A/c
(Being Goods received)

GR / IR A/c Dr
To Vendor A/c
(Being invoice received)

Vendor A/cDr
To Bank A/c
(Being payment made)

Personal A/c:
Dr the Receiver and Cr the Giver >> (Name of individuals, company country etc)

Impersonal A/c:
Real A/c:
De what comes in CR what goes out (furniture fixture (fixed assets))
Nominal A/c:
Dr the expenses and losses and Cr the income and gains

Personal A/c : Debit the Receiver
Credit the Giver

Real A/c : What Comes in Debit
What Goes out Credit

Nominal A/c : Expenses & Losses are Debit
Incomes & Gains are Credit.