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The subject of 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 PO invoices, from the time they are received by a Company to the point they are ready to be paid. 

This course addresses the different types of Purchase Orders a Company may have as well as the different matching methods.  Special attention is given to those areas more prone to mistakes.  For examples, some inaccuracies can occur even before an Accounts Payable (AP) Processor is ready to enter the invoice into the system.  We learn how to recognize them.

The accounting transactions posted when a PO invoice is processed is covered, including the posting of freight and taxes that may be billed on an invoice. 

Learning Objectives
  • Recognize the difference between Purchase Order (PO) and Non-PO invoices.
  • Explore the different types of Purchase Orders a Company may have.
  • Discover the different invoice to PO matching methods.
  • Identify the General Ledger accounts that are debited and credited when a PO invoice is processed.
Last updated/reviewed: August 7, 2023

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
9 Reviews (37 ratings)


Anonymous Author
Short and sweet / informative. Love the slides. I love how she takes the time to explain what she is teaching

Anonymous Author
This was quite similar to the last course with the what ifs and the last question on the exam could have been most of those answers. A little frustrating, but good content from the course itself.

Anonymous Author
This was informative as all of the others have been, but the questions sometimes seem tricky to me. There is much detail to tend to when it comes to the PO process.

Anonymous Author
I don't normally work on direct inventory invoices, so I found this exam a bit challenging just because of the 2-way, 3-way, 4-way rules...

Anonymous Author
This course provides a very helpful overview of the accounts payable function and the operation for using POs and non-POs.

Anonymous Author
The supporting materials (slides) do not match the actual audio, making this hard to follow.

Anonymous Author
A good review for processes and procedures regarding variances and exceptions.

Anonymous Author
This course is a great way to get familiar with NON-PO invoices.

Anonymous Author
this really is great content especially for beginners.

Course Complexity: Intermediate
It is recommended to take the following courses prior to completing this one: "Procure to Pay Work Stream" and "A Deep Dive into the Responsibilities of Accounts Payable Operations".
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 .
Instructor for this course
Course Syllabus
Introduction and Overview
  Introduction to PO Invoices4:27
  PO Types and Categories5:45
  Preparing and Processing PO Invoices12:08
  The Accounting Transactions and Correction Methods8:11
  Summary and Conclusion2:28
Continuous Play
  Understanding PO Invoices full video32:59
Supporting Materials
  Slides: Understanding PO Invoice TransactionsPDF
  Understanding PO Invoice Transactions Glossary/IndexPDF