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The subject of Non-Purchase Order (PO) invoices was covered at a high level in the course titled “A Deep Dive into The Responsibilities of Accounts Payable Operations.”  This course covers the flow of Non-PO invoices, from the time they are received by a Company to the point they are paid.  The steps address the coding and approval of such invoices.  Special attention is given to those areas more prone to mistakes.  Inaccuracies can occur even before an Accounts Payable (AP) Processor is ready to enter the invoice into the system. 

Depending on the Accounts Payable system, other documents can be processed the same way as Non-PO invoices such as Credit Memos and other requests for payments including Travel and Expense reimbursement requests.      

Finally, the course covers the accounting transactions posted when a Non-PO invoice is processed, including the posting of freight and taxes that might be billed on an invoice. 

Learning Objectives

  • Recognize the difference between Purchase Order (PO) and Non-PO invoices.
  • Identify the required steps to be taken before a Non-PO invoice is processed.
  • Explore the different types of Non-PO documents that may be presented to Accounts Payable (AP).  
  • Discover the General Ledger accounts that are debited and credited when a Non-PO invoice is processed.




Last updated/reviewed: June 13, 2021

Included In Certifications

This course is included in the following Certification Programs:

13 CoursesAccounts Payable Certification

  1. Accounts Payable - Learn the Terminology
  2. Procure to Pay Work Stream
  3. A Deep Dive into the Responsibilities of Accounts Payable Operations
  4. Understanding Non-Purchase Order (PO) Invoice Transactions
  5. Understanding Purchase Order (PO) Invoice Transactions
  6. The Vendor Master – Creating A Solid Foundation for Accounts Payable Processing
  7. No PO, No Pay – Can It Work for Your Organization?
  8. Payment Process: Selection, Review, Approval, Release
  9. The Benefits of Reconciling Purchase Order Goods Receipts Not Yet Invoiced
  10. Strengthening Vendor Relationships - Steps That Can Be Taken by Accounts Payable
  11. The Basics of 1099's
  12. Creating an Accounts Payable Documentation Management Policy
  13. The Basics of Automation for Accounts Payable (AP) Specialists

6 Reviews (17 ratings)Reviews

Anonymous Author
I found this course to be informative and in depth pertaining to the procedures in dealing with a non-PO invoice. Although much of the information is repetitive from other courses I have taken, one simply not hear this necessary information enough.
Anonymous Author
This course was tricky as there were a great deal of what ifs mentioned and the exam questions didn't mirror that. While the course had good content, the presentation of if was a bit confusing due to "find out what your company policy is".
Member's Profile
I think these are great courses. I am an auditor and these trainings gave me fresh ideas to create/review certain processes.
Member's Profile
Again, this course was good affirmation that the procedures our company has in place are strong and effective.
Anonymous Author
After doing AP for 20 years, this was good refresher information on paying invoices without a PO.
Member's Profile


Course Complexity: Intermediate
It is recommended to view the course titled "A Deep Dive into the Responsibilities of Accounts Payable Operations" prior to taking this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .

2 QuestionsCourse Questions and Answers

User picture

Hello, i need help with the exam, I keep getting a 67%. I'm having trouble with questions 2 . I listen to the play back and the prev lesson. I also check the definition of PO and non PO. I put as an answer, determine the document as non PO, obtain/apply the acctg coding, then have it reviewed/approved per company policy. Help

Member's Profile

Please note that question 2 on the final exam for this course is "To identify a document as a Purchase Order (PO) invoice, the following must be supplied on the invoice:" How do you identify an invoice as a PO Invoice when sorting or prepping invoices for processing? I hope this helps.

Anne Wheeler

Course Syllabus
  1:53Introduction to Non-PO Invoices
  10:13The Different Documents
  11:29Preparing and Processing Non-PO Invoices
  7:43Understanding Corrections and Posting of Invoices
  3:01Summary and Conclusions
  34:18Non-PO Invoices- Full Video
  PDFSlides: Understanding Non-PO Invoice Transactions
  PDFUnderstanding Non-PO Invoice Transactions Glossary/Index