-All entries in the PJ supported by: requisition, PO, GRN, DN, Invoice Creditors statement - PO prepared by buyer, and authorised by purchasing manager - Stock ordered when reorder level reached, GRN matched with DN, register kept of unmatched invoices, GRN matched with invoice, requisitions, PO and GRN are recorded numerically and missing numbers followed up - Invoices cast - all details checked on invoice to PO and GRN, purchase journal updated, stock records updated from GRN - entries posted to purchase and creditors control accounts in the ledger, control account reconciled regularly - inter group transactions distinguished - PJ updated from invoices in terms of date of delivery.