- This topic has 3 replies, 2 voices, and was last updated 4 years ago by
.
- Posts
Hi Sir,
Regarding to case 109, BPP revision kit “Greystone” mentioned“Goods received and invoicing
On receipt of goods, the quantities received are checked by a sale assistant against the supplier’s delivery note, then produce GRN. This is done at quiet times of the day to maximize sales. the checked GRNs are sent to HQ for matching with purchase invoice”I understanding the deficiency here is they are not checked against the PO so the goods delivery are maybe different with what we ordered.
However the recommendation in the answer is PO should be checked again with GRNs.
I was thinking PO should be check at first place against the supplier delivery note, so that company only receive what they order and reject those they not ordered, from then only the GRN produced.Seek for your explanation of the BPP revision kit answer . Thanks Sir
I agree with the answer point that a copy of the POs should be kept in the store/warehouse.
Then, I would say that on receipt of goods the warehouse/storeperson should be inspecting goods received against the supplier’s despatch note AND the PO BEFORE raising the GRN. It wouldn’t be sufficient to check DN (doc) against PO (doc) without also agreeing physical goods.
The recipient could have a policy of rejecting any delivery which does not match exactly the PO. Alternatively, if partial orders may be accepted, something like a “credit note request” might be raised at this point – i.e. a notification that there was a shortfall so if the supplier were to send an invoice for the full order there is a “flag” that it should not be paid (pending receipt of a credit note).
- The topic ‘Purchasing system – internal control’ is closed to new replies.