AP Accountant — Accounts Payable
Department: Acquisitions (close collaboration with Finance)
Level: Operational
Primary objective: Validate supplier invoices and coordinate payments — correctly, on time, without overpayments
What this role does
The AP Accountant is the payment control gateway for suppliers. They don't buy or negotiate — they verify that every received invoice corresponds to a real order and a real delivery (3-way matching: PO + Receipt + Invoice), approve for payment, manage corrections through debit notes, and prepare the payment package for treasury.
Modules used daily
| Module | Where to find it | What you use it for |
|---|---|---|
| Vendor Invoices | Acquisitions → Vendor Invoices | Primary queue — invoices to validate |
| Purchase Orders | Acquisitions → Orders | Verify invoice has a corresponding PO |
| Debit Notes | Acquisitions → Debit Notes | Correct erroneous invoices or partial deliveries |
| Tax Receipts | Acquisitions → Receipts | Validate small expense documents |
| Vendors | Acquisitions → Vendors | Verify payment data (IBAN, terms) |
| Vendor Portal | — | View invoices issued directly by supplier in portal |
Daily routine
Morning — new invoice queue
- Vendor Invoices → filter by status "Received" or "Unvalidated"
- For each new invoice → 3-way matching check:
- Does the corresponding PO exist? → search the PO number from the invoice in Purchase Orders
- Has the receipt been recorded by the warehouse? → confirm with warehouse if uncertain
- Do the values match? → price, quantity, VAT identical to the PO
- If all 3 match → approve invoice for payment
- If there's a discrepancy → handle per case (see workflows)
Afternoon — due dates and payment preparation
- Filter approved invoices by Due Date → identify what's due in 3-5 days
- Consolidate payment list for treasury (export or report)
- Verify supplier payment data is complete in Vendors (IBAN, bank)
Weekly
- Invoices overdue > 7 days past due date → escalate to Manager for decision
- Reconcile accumulated tax receipts — everything the team brought in the current week
3-way matching — how it works
The fundamental principle of AP control: don't pay for what you didn't order and didn't receive.
Vendor Invoice
↓
[1] Does a PO exist for this invoice?
→ Check the PO number from the invoice in Purchase Orders
→ Do invoice prices and quantities = those in the PO?
↓ YES
[2] Was the receipt recorded?
→ Is the invoice quantity ≤ the received quantity?
↓ YES
[3] Is VAT correctly calculated?
→ Does the VAT rate applied match the item category?
↓ YES
Approve for payment ✓
If any step fails → don't approve → handle the discrepancy (see workflows).
Key workflows
Workflow 1 — Correct invoice → Approve for payment
Invoice arrives (physical, email or from Vendor Portal)
→ Create/record invoice in Vendor Invoices
→ Fill in: supplier, invoice number, date, items, values, VAT
→ Associate the corresponding PO
→ Verify 3-way matching ✓
→ Change status to "Approved for payment"
→ Add to the period's payment list
→ Treasury makes payment → record payment in system
Workflow 2 — Invoice with price different from PO
Invoice price > PO price (supplier charged more)
→ Do NOT approve the invoice
→ Contact supplier → request corrected invoice or explanation
→ If difference is justified (agreed additional cost): get Manager approval → adjust PO or create supplementary PO → approve
→ If supplier made an error: return invoice → supplier issues reversal + corrected invoice
→ Record corrected invoice → approve → payment
Workflow 3 — Partial delivery, invoice for full amount
PO = 100 units / Warehouse receipt = 60 units / Invoice = 100 units
→ 3-way matching fails on quantity
→ Option A: Approve invoice partially (for 60 units) + create Debit Note for 40 units
→ Option B: Reject invoice → supplier issues invoice for 60 units
Debit Note:
→ Acquisitions → Debit Notes → Add
→ Associate original invoice
→ Fill in disputed items and quantities
→ Debit note value automatically reduces payable balance to supplier
Workflow 4 — Duplicate invoice
Invoice with same number / supplier / value already recorded
→ Platform may alert on duplicates — check if it already exists
→ Do NOT record a second time
→ Archive duplicate with a note
→ If already paid → request reversal from supplier + credit on next invoice
Workflow 5 — Invoice received from Vendor Portal
Supplier issues invoice directly in Portal → appears automatically in Vendor Invoices (source: portal)
→ Process is identical to a manually recorded invoice
→ Advantage: data is pre-filled by supplier → you verify, not enter
→ Attach your own PDF if supplier didn't attach one
→ Validate matching → approve → payment
Debit Notes — when and how to use them
A debit note reduces the amount owed to a supplier without the supplier issuing a credit note. Use it when:
| Situation | Action |
|---|---|
| Incomplete delivery — received less | Debit note for quantity difference |
| Invoice price higher than agreed | Debit note for price difference |
| Defective goods partially returned | Debit note for returned value |
| Late delivery penalty applied to supplier | Debit note per contractual clause |
Important: A debit note does NOT replace communication with the supplier. Before issuing it, notify the supplier — some will prefer to issue a credit note or reversal invoice themselves.
Key metrics
| Metric | What it means | Target |
|---|---|---|
| Unvalidated invoices > 3 days | Received invoices without approval | 0 |
| Late-paid invoices | Payments made after due date | < 5% of total |
| % invoices with discrepancy | Invoices that didn't pass first matching | < 8% |
| Debit notes issued monthly | Supplier delivery quality indicator | Tracked and reported to Manager |
| Duplicates detected | Duplicate invoices blocked | Integrity indicator |
Practical tips
Always associate the invoice to a PO. An invoice recorded without a PO cannot be validated through 3-way matching and gets lost in the system without traceability.
Don't approve invoices with incorrect VAT. Incorrectly calculated VAT creates problems in your declarations. Return the invoice — don't correct it yourself in the system.
Debit notes should be issued as quickly as possible. A partial delivery from last month that the supplier only hears about now creates relationship tension. Process on the day of complaint.
Export the due date list weekly. Treasury needs predictability — an export of invoices due in the next 7-14 days enables liquidity planning.
Export the vendor due date list weekly for Treasury — invoices due in the next 7-14 days enable accurate liquidity planning and prevent missed payment terms that damage supplier relationships and credit standing.
Never correct incorrectly calculated VAT in the system yourself — return the invoice to the supplier for reissue with the correct amount. VAT you correct internally creates declaration discrepancies that are difficult to explain to ANAF.