What document is primarily used by the accounting department to verify the invoice?

The receiving report is primarily used by the accounting department to verify invoices because it acts as a crucial record of the goods delivered to the organization. When an order is placed, a purchase order is generated, and once the goods are delivered, the receiving report documents the quantity and condition of the items received. This report serves as a key point of validation for the invoice received from the vendor, ensuring that the billed items match what was actually delivered.

By comparing the invoice to the receiving report, the accounting department can confirm that the amounts charged align with the quantities and specifications listed in the delivery documentation. This helps to prevent discrepancies and ensures that payments only cover goods that were properly received, thereby maintaining accuracy in financial reporting and safeguarding the organization's funds.