A delivery can be on the warehouse floor while finance is still chasing confirmation that it arrived. Goods receipting closes that gap by recording what was delivered against a purchase order, including shortages, damage and inspection status.
The record gives receiving staff, procurement and accounts payable a shared account of events. It separates physical arrival from inspection and acceptance, so an invoice query can be investigated using evidence rather than a fresh round of emails.
How receipt records support invoice matching
A purchase order records what was ordered; the supplier’s delivery note describes the shipment. The buyer’s goods received note (GRN) or system entry records the receiving outcome, while the invoice requests payment.
Three-way matching compares the purchase order, receipt information and invoice. For SAP users, accurate receipt data also underpins Automation of SAP Invoices through platforms such as Kefron.
Matching software works with recorded information; receiving staff establish the physical quantities and condition. A receipt that presents rejected items as accepted gives finance an incomplete basis for checking the invoice.
Build the receipt record from the delivery
Start with the relevant purchase-order line and compare it with the goods and delivery paperwork. Check item identity, quantity and visible condition. Confirm the unit of measure: ten boxes could contain many more than ten individual units.
A practical receipt checklist should capture:
- The purchase-order number, order line and item reference.
- Delivery date, receiving location and the person completing the checks.
- Quantities delivered, accepted, rejected or awaiting inspection.
- The delivery-note reference and supporting evidence, including photographs of damage where needed.
Record the delivery promptly, keeping any outstanding inspection visible. Waiting until an invoice arrives leaves the receiving information unavailable to colleagues who need it.
Use dedicated status fields where available, or the organisation’s approved notes and linked discrepancy records. Keep unresolved items identifiable, with rejected goods separated from accepted stock where appropriate and their status clear in the records.
Separate shortages from rejected goods
Suppose a purchase order covers 100 units. The supplier delivers 80, of which five are damaged and rejected. The receipt needs to show 80 physically delivered, 75 accepted and five rejected. Another 20 have yet to arrive.
Track the 20 undelivered units separately from the five rejected units. One is a delivery shortfall; the other needs an agreed remedy, such as replacement, credit or another arrangement with the supplier. A single “outstanding quantity” can obscure that distinction.
If the supplier invoices for 80 units, finance should investigate the five rejected units using the receipt evidence and purchasing terms. The payable amount should follow the agreed resolution, rather than automatically treating either 75 or 80 as the correct quantity.
Record replacements and subsequent deliveries as new events against the appropriate order information. Link them to the original discrepancy so colleagues can follow the sequence without reconstructing it from scattered documents.
Give each discrepancy an owner
“Quantity issue” is too vague to guide the next person. Specify the order line, the discrepancy, supporting evidence, responsible person and next action.
One workable division is for receiving staff to document the delivery, procurement to coordinate supplier remedies, and accounts payable to investigate the invoice mismatch. Adapt those roles to local arrangements, while keeping ownership explicit.
For damaged goods, procurement might arrange collection and obtain confirmation of a replacement or credit. Finance needs that outcome linked to the query, rather than another request to recount the delivery.
If an invoice arrives before receipting, ask the receiving team to check the delivery evidence and complete the missing record. Never enter the full ordered quantity merely to clear an invoice exception.
Correct the record and close the query
Before changing an entry, check the related order lines and receipt records. An apparently missing receipt might sit against another line; an incorrect quantity might reflect boxes entered as individual units.
Follow the authorised amendment or reversal process, retaining the original delivery evidence and an explanation of what changed. That preserves a usable account of the delivery and the correction.
Where revised information feeds Kefron or another invoice-processing platform, confirm that it has reached the matching workflow. Check any remaining supplier response, return or credit before closing the query.
