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GRNs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › GRNs

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • November 29, 2017 at 9:23 am #418807
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    What is the impact on the company if the good received notes are not sequentially numbered ?

    It will be difficult for the company to monitor if all orders are being received on a timely basis. Am i right sir ?

    November 29, 2017 at 11:14 am #418847
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    If not sequentially pre-numbered it is difficult to know if all have been dealt with or is some have been lost. As well as not being able to monitor orders being fulfilled, if you get an invoice and can’t match it to a GRN, you might not know whether the goods have not been received (no GRN) or whether the GRN was misplaced.

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