In a receiving data subsystem (materials management), which master files and references are typically involved to validate receipts and update stock records?

Introduction / Context:
The receiving function confirms that delivered goods match purchase orders and updates stock and payables. Accurate receiving feeds inventory accuracy, supplier performance tracking, and three-way matching for invoices. Recognizing the data files involved is key to designing proper controls.

Given Data / Assumptions:

• Receiving compares shipments against purchase orders and vendor records.
• Inventory balances and item details must be updated.
• Purchasing data (PO lines, expected quantities) guides acceptance.

Concept / Approach:
Three core references participate: vendor (supplier identity, terms), purchasing (POs, lines, prices), and inventory (item master, stock levels, locations). The receiving transaction cross-validates all three, then posts quantity/lot updates and creates receiving vouchers to support accounts payable.

Step-by-Step Solution:

Verification / Alternative check:
Standard ERP material management flows require vendor, PO, and item master participation during receipt posting.

Why Other Options Are Wrong:
Choosing only one or two ignores necessary cross-checks; “None” is false because these files are essential.

Common Pitfalls:
Updating inventory without referencing PO terms; skipping vendor validation, leading to mismatched invoices.

Final Answer:
All of the above