When receiving, vendor order must be compared with?

• A. Invoice
• B. Purchasing order
• C. Vendor contract
• D. Receiving report

Answer: (B)

The key idea is that receiving should be checked against what was authorized to be ordered. The purchase order defines exactly what was ordered—the items, descriptions, quantities, and prices. By comparing the goods that arrive to the purchase order, you verify that the shipment matches the intent of the order, catch any errors or substitutions, and prevent recording or paying for something that wasn’t requested. If there’s a mismatch, you flag it on the receiving documentation and resolve it with the supplier before the invoice is processed, which is part of the broader three-way matching process with the invoice later. While the invoice, vendor contract, and receiving report each play roles in the broader procurement cycle, the immediate, fundamental comparison at receiving is with the purchase order.