In the receiving process, which step should be performed first?

In the receiving process, which step should be performed first?

• A. Compare the purchase order and invoice
• B. Send items to storage
• C. Reject the items
• D. Inspect items against the invoice

Answer: (A)

Matching the purchase order to the invoice sets the initial baseline for the receiving process. This first check confirms that the items being billed align with what was ordered and at the agreed prices, preventing payment for goods that weren’t ordered or priced incorrectly before any physical handling occurs. Once this baseline is established, you would then inspect the actual received goods against the order and the invoice to verify quantities and condition, and only after that move items to storage if everything checks out. Rejecting items or sending them to storage typically depends on the results of that subsequent inspection, not the very first step.

Matching the purchase order to the invoice sets the initial baseline for the receiving process. This first check confirms that the items being billed align with what was ordered and at the agreed prices, preventing payment for goods that weren’t ordered or priced incorrectly before any physical handling occurs. Once this baseline is established, you would then inspect the actual received goods against the order and the invoice to verify quantities and condition, and only after that move items to storage if everything checks out. Rejecting items or sending them to storage typically depends on the results of that subsequent inspection, not the very first step.