3- WAY MATCHING CONCEPT

(PROCURE TO PAY) IN SAP

PREPARED BY:
ANMOL
CBSA- MBA
1814513
 INTRODUCTION

• WHAT: Procedure for processing a vendor invoice to ensure that a

payment is complete and accurate
• HOW: By highlighting any discrepancies in three important
documents in the purchasing process – purchase orders, order
receipts/packing slips, and invoices
• WHY: To ensure only legitimate payments are made to suppliers.

3- WAY
MATCHING

PURCHASE ORDER
 ACCURACY

SAVES
OBJECTIVES EFFICIENCY
MONEY

PREPARE
FOR AUDIT
METHOD
 PURCHASE PROCESS
PURCHASE T. CODE- ME51N BASED ON SPECIFIC REQUEST
REQUISITION

PURCHASE T. CODE- ME21N RELEASED TO SUPPLIERS

ORDER

GOODS INVENTORY/ASSET A/C Dr.

T. CODE- MIGO
RECEIPT GR/IR CLEARING A/C Cr.

INVOICE GR/IR CLEARING A/C Dr.

VERIFICATION T. CODE- MIRO
VENDOR A/C Cr.

ACCOUNTS
T. CODE- MIRO PAYMENT RUN
PAYABLE

PAYMENT VENDOR A/C Dr.

T. CODE- F110 BANK A/C Cr.
 CONCLUSION
• It is most important process in accounting.
• Posting of invoices is the primary step of accounting.
• Any miscalculation done once will be carry forwarded in all the
secondary steps.
• Which may get complicated to be reversed later on.