Accounting · Original fictional case
Match an invoice against an order and receipt
Four invoice lines need a payment recommendation. Apply a strict match against ordered quantities, accepted receipts and agreed prices; hold the entire line when a check fails.
Related work: Bookkeeping, Accounting, and Auditing Clerks · O*NET task 2509.
Your source data
| line | ordered | received | invoiced | po unit usd | invoice unit usd |
|---|---|---|---|---|---|
| A | 10 | 10 | 10 | 5 | 5 |
| B | 20 | 15 | 20 | 2 | 2 |
| C | 5 | 5 | 5 | 10 | 12 |
| D | 3 | 3 | 3 | 0 | 0 |
The rules
- Accept a line only if invoiced quantity ≤ received quantity ≤ ordered quantity and the invoice unit price equals the purchase-order price.
- There is no price tolerance or partial-line payment in this fixture. Hold the full line on failure.
- Zero-price lines remain valid when all matching conditions pass.
A method you can reuse
- A passes all three checks and contributes 10 × 5 = 50. D also passes and contributes zero.
- B invoices five more units than were accepted. Under this policy, hold its full line rather than paying the received portion.
- C has the right quantity but a unit-price mismatch of two dollars. Keep the price disagreement separate from B’s quantity disagreement.
A common wrong turn
Matching only the invoice total hides line-level differences. A price overcharge and a shortage can offset each other numerically.
Use it in a handoff
A real payment workflow also needs approval and tax rules. This practice case checks the explicitly supplied matching policy and does not authorize a payment.
Check your calculation
Enter numbers without currency or percent symbols. A matching result confirms this exercise’s calculation; keep the method in your review note.
See the worked answer
Accepted invoice lines: 2
A and D pass.
Held invoice lines: 2
B fails receipt coverage; C fails price equality.
Payable amount (USD): 50
50 from A + 0 from D.
B units above accepted receipt: 5
20 invoiced − 15 received = 5.
Source and practice material
Occupational context uses the O*NET® 31.0 Database from the U.S. Department of Labor, Employment and Training Administration, under CC BY 4.0. View the occupation.
Skill Workbench selected and adapted the occupational information and added its own fictional cases, calculations, guidance and worksheets. USDOL/ETA has not approved, endorsed or tested these additions. O*NET® is a trademark of USDOL/ETA.