In receiving, what is the second step after inspecting items against the purchase order?

• A. Inspect against the PO again
• B. Inspect against the invoice
• C. Accept or reject the items
• D. Complete receiving records

Answer: (B)

After confirming the delivered items match the purchase order in type and quantity, the next check is against the invoice. This step verifies financial accuracy by ensuring what was delivered corresponds to what is being billed—matching quantities, prices, item descriptions, and any extended charges or discounts. Catching discrepancies at this point prevents paying for goods that were not received or are priced incorrectly, and it flags issues before you proceed with acceptance or payment. Once the invoice aligns with the delivery and PO, you can confidently accept or reject the items and then complete the receiving records. If there are any mismatches, you document them and address them with the supplier before finalizing the receiving process.