In the receiving process, what step should be taken first?

In the receiving process, what step should be taken first?

• A. Send items to storage
• B. Inspect items against purchase order
• C. Accept or reject the items
• D. Inspect items against invoice

Answer: (B)

The first step in receiving is to verify the shipment against the purchase order. This establishes that the right items, in the right quantities, and with the correct specifications were sent. Using the purchase order (and the packing list) as the reference point helps catch mismatches early—before you move goods into storage or agree to payment—so you don’t stock the wrong items or pay for something you didn’t order. If the shipment doesn’t align with the PO, you flag the discrepancy and resolve it with the supplier before proceeding. Once the items match the PO, you can then compare against the invoice for pricing and terms, and finally decide to accept or reject, after which the goods are moved to storage if accepted.

The first step in receiving is to verify the shipment against the purchase order. This establishes that the right items, in the right quantities, and with the correct specifications were sent. Using the purchase order (and the packing list) as the reference point helps catch mismatches early—before you move goods into storage or agree to payment—so you don’t stock the wrong items or pay for something you didn’t order. If the shipment doesn’t align with the PO, you flag the discrepancy and resolve it with the supplier before proceeding. Once the items match the PO, you can then compare against the invoice for pricing and terms, and finally decide to accept or reject, after which the goods are moved to storage if accepted.