Sometimes you are so happy to get rid the last of a certain stock and somehow it comes back. There are many reasons eg someone else puts order in this week or a supplier sends it out to you thinking you want it.
In our system, it is possible to mark an item say like a magazine and a book (where it happens a lot) so if that item arrives is already marked. We call this "Do not receive." You can either do it in stock maintenance, and in-stock received. See the red arrow.
If the item comes again, the system knows not to process it. If it was a magazine, it will be automatically instant return.