What occurs after the items are received and the Purchase Order is matched?

After items are received and matched with the Purchase Order, the proper process dictates that Accounts Payable is notified to process payment. This is an integral part of the accounts payable workflow to ensure that the company’s financial obligations are managed accurately and efficiently.

When a Purchase Order is matched with received items, it signifies that the company has validated the receipt of the goods or services ordered. At this point, a notification to Accounts Payable allows them to initiate the payment process in alignment with company policies and the terms agreed upon with the vendor. This step is crucial for maintaining good vendor relationships and ensuring that the company's financial records reflect the current liabilities accurately.

This procedure does not involve selecting new vendors or authorizing payments immediately, as both actions require further verification or approval steps. Additionally, while the inventory might indeed be updated following the receipt of items, it does so as a part of its own process and does not directly relate to the actions taken by Accounts Payable. Thus, the notification to Accounts Payable to process payment is the correct focus in the context of what happens following the matching of items and a Purchase Order.