Which document is NOT typically necessary for a three-way match?

In procurement processes, a three-way match is a critical control mechanism used to ensure that the purchase, receipt of goods or services, and payment are all aligned. The documents typically involved in this process are the purchase order, the goods receipt, and the invoice.

The purchase order outlines the terms of the order, including quantities, descriptions, and pricing agreed upon by the buyer and supplier. The goods receipt serves as evidence that the goods ordered were delivered, confirming that they were received in the correct quantity and condition. Finally, the invoice is submitted by the supplier, requesting payment for the goods or services provided.

The service entry sheet, on the other hand, is often associated with services rather than goods. In cases where services are procured, a service entry sheet may be used to document the receipt of services performed, but it is not a standard part of the traditional three-way match process that includes a purchase order, goods receipt, and invoice. Thus, the service entry sheet is not typically necessary in scenarios involving a three-way match for goods procurement.