Which two key documents should be compared during receiving by the receiving agent?

Which two key documents should be compared during receiving by the receiving agent?

• A. Delivery invoice and packing slip
• B. Purchase order and delivery invoice
• C. Vendor contract and Purchase order
• D. Vendor quote and invoice

Answer: (B)

The main idea is to confirm that what arrives matches what was ordered and what the supplier charges. During receiving, the agent uses the purchase order as the baseline for what was requested—items, quantities, and agreed prices. The delivery invoice shows what the supplier is billing for and what was actually shipped. By comparing the purchase order with the delivery invoice, the receiver can verify that the correct items were sent, in the right quantities, at the expected prices, and catch any discrepancies before payment or inventory is processed. If everything aligns, the goods are accepted and recorded accurately. The other options don’t provide this exact matchup: a packing slip shows what was shipped but not the price, a vendor contract is a broader agreement not tied to a single shipment, and a vendor quote precedes a purchase and isn’t used to verify delivered goods.

The main idea is to confirm that what arrives matches what was ordered and what the supplier charges. During receiving, the agent uses the purchase order as the baseline for what was requested—items, quantities, and agreed prices. The delivery invoice shows what the supplier is billing for and what was actually shipped. By comparing the purchase order with the delivery invoice, the receiver can verify that the correct items were sent, in the right quantities, at the expected prices, and catch any discrepancies before payment or inventory is processed. If everything aligns, the goods are accepted and recorded accurately. The other options don’t provide this exact matchup: a packing slip shows what was shipped but not the price, a vendor contract is a broader agreement not tied to a single shipment, and a vendor quote precedes a purchase and isn’t used to verify delivered goods.