What is a three-way match in accounts payable?
A three-way match in accounts payable is a check that the purchase order, the goods received note and the supplier invoice agree on item, quantity and price before a payment is approved. Malaysian businesses use it to stop paying for goods they did not order, did not receive, or were overcharged for.
Which three documents are matched?
The three-way match compares what was ordered, what arrived and what the supplier billed. Each document comes from a different person, which is what makes the check useful.
If one person could raise the order, confirm receipt and approve the invoice, the match would prove very little. Keep these duties apart, and make sure the goods received note is completed when the goods arrive, not when the invoice turns up.
| Document | Prepared by | What it proves |
|---|---|---|
| Purchase order (PO) | Purchasing, after approval | What was ordered and at what price |
| Goods received note (GRN) | Store or receiving staff | What actually arrived, and its condition |
| Supplier invoice | The supplier | What the supplier is asking to be paid |
How do you perform the match?
Check the invoice line by line against the PO and the GRN before it is recorded for payment. In accounts payable, this is the main control on supplier spending.
- Confirm the invoice is addressed to your company and quotes a valid PO number.
- Match each item and quantity on the invoice to the GRN.
- Match unit prices and terms on the invoice to the PO.
- Check tax and arithmetic on the invoice.
- Record the invoice and route it for payment approval.
The Purchase Invoice Processing & Accounts Payable Recording course covers invoice checks and recording.
What should you do when the documents do not match?
Hold the invoice and resolve the difference before payment. Do not adjust the documents to make them agree.
- Short delivery: pay only for what was received, or wait for the balance
- Price difference: ask purchasing to confirm the agreed price with the supplier
- Damaged or wrong goods: return them and ask for a credit note
- Invoice with no PO: send it back to the requester to explain and get approval
Keep a log of exceptions and how each was resolved. Repeated mismatches with one supplier are worth raising with purchasing.
What happens after the invoice is matched?
A matched invoice is scheduled for payment by its due date and approved by someone who did not prepare it. After payment, mark the invoice as paid so it cannot be paid twice, and reconcile supplier statements regularly.
The Supplier Payment Processing & Accounts Payable Reporting course covers payment runs and AP reports, which also connect to accounts receivable on the customer side. The Certified AP/AR Administrator is a Certifyd certification aligned to NOSS competency units. To test your process, try the free AP/AR process check.
Where can you go next?
Courses, checks and reading on the same work.- CoursePurchase Invoice Processing & Accounts Payable Recording
- CourseSupplier Payment Processing & Accounts Payable Reporting
- CertificationCertified AP/AR Administrator (CAPR)
- Free online assessmentAre your payables and receivables under control? Free AP/AR process check
- GuideHow to manage petty cash
- Glossary termThree-way match
- Glossary termAccounts payable (AP)
- Glossary termAccounts receivable (AR)
Frequently asked questions.
Short answers to what people ask first.What is the difference between a two-way and a three-way match?
A two-way match compares only the purchase order and the invoice. A three-way match adds the goods received note, so you also confirm the goods actually arrived.
Does every invoice need a three-way match?
Most businesses apply it to goods bought on a purchase order. Services, utilities and recurring bills often use a different approval, such as a manager confirming the service was delivered.
Who should do the three-way match?
Accounts payable staff usually perform it, because they did not raise the order or receive the goods. Keeping ordering, receiving and paying with different people is what makes the control work.
Which sources does this page use?
This page states no statutory figures, so it cites no official source.
Updated 20 October 2026. General information from the Certifyd team, not legal, tax or safety advice for your workplace.