Accounting
Three-way match
Definition
A three-way match is an accounts payable control that checks the purchase order, goods received note and supplier invoice agree before a payment is approved.
What does a three-way match compare?
- Purchase order: what was ordered, at what price.
- Goods received note: what actually arrived.
- Supplier invoice: what the supplier is charging.
Any difference in item, quantity or price is held and queried before payment.
Why does the three-way match matter?
It prevents paying for goods never received, overcharges and duplicate invoices. It is a core step in accounts payable, explained in accounts payable three-way match and taught in Accounts Payable Processing, Payment & Reporting.
Where can you go next?
Courses, checks and reading on the same work.- CourseAccounts Payable Processing, Payment & Reporting
- CourseOffice Purchasing & Procurement Documentation
- CertificationCertifyd AP/AR Administrator (CAPR)
- Free online assessmentAre your payables and receivables under control? Free AP/AR Readiness Check
- GuideWhat is a three-way match in accounts payable?
- Glossary termAccounts payable (AP)
- Glossary termAccounts receivable (AR)
Which sources does this page use?
This page states no statutory figures, so it cites no official source.
Updated 13 November 2026. General information from the Certifyd team, not legal, tax or safety advice for your workplace.