Convert the purchase order, delivery record and invoice to a common unit before deciding that a supplier billed the wrong quantity. A carton, pack and individual item may represent different quantities even where the product code appears identical.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the agreed unit

Record the supplier product code, description, order unit, units per pack and agreed price basis. Keep the quotation or contract that defines the conversion. Do not infer the pack size from a previous order if the supplier's packaging has changed.

Compare the goods-received record with the physical delivery or the responsible team's count evidence. Identify partial packs, returns and rejected items separately. A matching invoice total does not resolve a quantity discrepancy on its own.

Build a simple quantity bridge

For example, the order is for ten cartons containing twelve items each, while the invoice lists 120 individual items. Show the conversion and compare the resulting price per item with the accepted terms. This establishes whether the documents describe the same supply.

If the invoice instead reflects a changed pack size or price, obtain clarification from the supplier through the established purchasing route. Keep any corrected document linked to the original. Do not alter the supplier's invoice within the company's records.

Connect the reviewed result to bookkeeping

Give the bookkeeper the accepted conversion and delivery support, together with any unresolved shortage. Ask the accountant about the effect on inventory, expenses, accruals or other balances for the actual transaction.

Retain the review trail with the purchase documents. IRAS recordkeeping guidance supports keeping the records that explain transactions; a quantity reconciliation does not by itself establish tax deductibility or an input-tax claim.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: the relevant official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.