Purchasing
Request for quotation to award to purchase order to goods receipt to supplier invoice, matched three ways before a payable is ever raised.
Three-way match, and the two checks are not the same
Quantity is checked against what has actually been received, with no tolerance of any kind — a shortfall there means billing for goods that never arrived. Price is checked against the order, with a tolerance your own policy states.
Buying for stock or for a job, through one door
A material bought for a job reaches it the same way a timesheet does. A material bought for stock reaches the ledger through the same receipt.
Landed cost completes an acquisition, it does not revalue one
Freight, duty and clearance that arrive weeks later are spread over what is still on hand, never restated onto stock that has already been issued.
A return draws the layer its own receipt opened
A supplier return is costed at what that specific receipt brought in, not at whatever the item happens to be valued at today.