[{"data":1,"prerenderedAt":171},["ShallowReactive",2],{"glossary-three-way-matching":3},{"id":4,"title":5,"body":6,"description":159,"extension":160,"lastUpdatedAt":161,"letter":162,"meta":163,"navigation":164,"path":165,"seo":166,"stem":167,"summary":168,"term":169,"__hash__":170},"glossary\u002Fglossary\u002Fthree-way-matching.md","Three Way Matching",{"type":7,"value":8,"toc":153},"minimark",[9,25,28,90,110,115],[10,11,12,16,17,20,21,24],"p",{},[13,14,15],"strong",{},"Three-way matching"," (3-way matching) is the accounts payable process of verifying that a supplier invoice matches the corresponding ",[13,18,19],{},"purchase order (PO)"," and ",[13,22,23],{},"goods receipt (GR)"," before the payment is released. It is the primary control against fraudulent or erroneous invoices.",[10,26,27],{},"The three documents:",[29,30,31,47],"table",{},[32,33,34],"thead",{},[35,36,37,41,44],"tr",{},[38,39,40],"th",{},"Document",[38,42,43],{},"Created by",[38,45,46],{},"Contains",[48,49,50,64,77],"tbody",{},[35,51,52,58,61],{},[53,54,55],"td",{},[13,56,57],{},"Purchase Order",[53,59,60],{},"Buyer",[53,62,63],{},"Agreed quantities, prices, delivery terms",[35,65,66,71,74],{},[53,67,68],{},[13,69,70],{},"Goods Receipt",[53,72,73],{},"Warehouse \u002F receiving",[53,75,76],{},"Actual quantities received and accepted",[35,78,79,84,87],{},[53,80,81],{},[13,82,83],{},"Invoice",[53,85,86],{},"Supplier",[53,88,89],{},"Billed quantities, prices, payment terms",[10,91,92,93,96,97,101,102,105,106,109],{},"Structured e-invoices (UBL, CII) facilitate automated 3-way matching because they carry the ",[13,94,95],{},"PO number"," (",[98,99,100],"code",{},"OrderReference","), ",[13,103,104],{},"line-item identifiers"," (GTIN, seller's item ID), and ",[13,107,108],{},"quantities"," in machine-readable fields — enabling ERP systems to match without manual intervention.",[111,112,114],"h3",{"id":113},"key-facts","Key facts",[116,117,118,129,132,143,146],"ul",{},[119,120,121,122,125,126],"li",{},"Also called: ",[13,123,124],{},"3-way match",", ",[13,127,128],{},"PO matching",[119,130,131],{},"Tolerance thresholds: many ERPs allow ±1–2% price variance before flagging",[119,133,134,135,125,137,125,140],{},"Enabled by: structured e-invoice fields ",[98,136,100],{},[98,138,139],{},"ItemID",[98,141,142],{},"InvoicedQuantity",[119,144,145],{},"Reduces: duplicate payments, overpayments, and invoice fraud",[119,147,148,149,152],{},"Contrast with ",[13,150,151],{},"2-way matching"," (PO vs invoice only, no GR check)",{"title":154,"searchDepth":155,"depth":155,"links":156},"",2,[157],{"id":113,"depth":158,"text":114},3,"Three-way matching (3-way matching) is the accounts payable process of verifying that a supplier invoice matches the corresponding purchase order (PO) and goods receipt (GR) before the payment is released. It is the primary control against fraudulent or erroneous invoices.","md","2026-04-21","T",{},true,"\u002Fglossary\u002Fthree-way-matching",{"description":159},"glossary\u002Fthree-way-matching","The automated process of reconciling a purchase order, goods receipt, and supplier invoice before approving payment.","Three-Way Matching","3V-llfov8NBVKovsT5VcUwxr-Iy-baUgaeXVERdap3Y",1776765748944]