Before accepting goods, you should verify the delivery invoice against which document?

• A. Vendor contract
• B. Purchase order
• C. Delivery note
• D. Payment receipt

Answer: (B)

The main idea is the three-way match used in receiving and paying for goods. Before you accept goods, you compare the supplier’s invoice to the purchase order to ensure the items, quantities, and prices billed match what you originally authorized. The purchase order sets the exact details you requested, so it serves as the baseline for verifying accuracy. The delivery note can help confirm what actually arrived, and both should align with the PO and the invoice, but the PO is the key reference document for checking the invoice. The vendor contract is a broader agreement and doesn’t reflect the specific order, while a payment receipt comes after payment and isn’t used for initial verification of delivered goods.