A purchase order is the link between what your buyer approves, what your warehouse receives and what finance settles. Keep these as connected records rather than treating the supplier invoice as proof that every unit has arrived.
The example: 200 units, two deliveries
A wholesale buyer orders 200 units of one SKU at $20 each. Goods value is $4,000. Freight is estimated at $600; no other import charges are included in this simplified example. The first delivery contains 120 units and the second contains 80.
| Checkpoint | Ordered units | Received so far | Still outstanding |
|---|---|---|---|
| Approved order | 200 | 0 | 200 |
| First warehouse receipt | 200 | 120 | 80 |
| Second warehouse receipt | 200 | 200 | 0 |
The planned shipment cost is $4,600, or $23 per unit if all 200 units are received and the $600 freight estimate holds. Use the landed cost calculator to replace these figures with your own costs. This planning estimate does not create warehouse stock or settle a supplier balance.
1. Review the supplier draft
Start with the supplier, internal SKU, supplier item number, unit of measure, quantity, currency and agreed purchase price. A supplier's carton code may differ from your warehouse's unit code; resolve that mapping before approval. Check whether 200 means individual units or cartons, and keep supporting documents with the business record.
Wholety's purchasing board can group a reviewed purchase list into supplier drafts. Draft creation does not receive stock or record a payment. Open the draft, confirm its price and follow the configured approval process before proceeding.
2. Keep the original quantity when shipping changes
An approved quantity of 200 remains the purchasing intention. Record shipping details and expected arrivals separately. If only 120 units arrive first, do not silently rewrite the order to 120: doing that loses the remaining 80 from the reconciliation.
A supplier delivery note and a warehouse receipt answer different questions. The note says what the supplier sent; the receipt says what the warehouse actually accepted. Compare them if there is a shortage, damage or unit mismatch.
3. Record each actual receipt
Warehouse staff record 120 against the purchase on the first arrival, with the relevant warehouse and stock details. Before the second arrival, purchasing can still see that 80 remain outstanding. Receive the second 80 against the same purchase and check the cumulative received quantity.
Creating a purchase draft alone does not increase physical inventory. Follow the receiving workflow to create stock. See the warehouse receiving manual for the connection between purchase records and stock-in.
What if the supplier invoice arrives before the remaining goods?
Keep the invoice, the 120-unit receipt and the 80-unit outstanding balance as separate evidence. Confirm whether the invoice covers the full order or only the first delivery, then reconcile the difference with the supplier. An invoice date, shipment notice or expected arrival does not add 80 units to warehouse stock.
4. Compare actual charges with the estimate
Replace the $600 freight estimate with the actual freight invoice when available. For mixed SKUs, a single shipment-wide per-unit average may not be suitable. Wholety supports freight allocation by volume; the worked freight allocation guide shows how shared charges become a per-SKU cost.
Use one currency for a planning calculation. Keep exchange rates, broker invoices, tax treatment and which charges are included explicit in your real accounting process. The calculator does not look up customs or tax rates.
5. Reconcile before supplier settlement
Finance should compare approved quantities and prices, cumulative receipts, supplier invoices and payments already recorded. For this example, the key quantity checks are 200 ordered, 200 received and the invoice quantity expected by the purchase agreement.
If the invoice covers all 200 but only 120 have arrived, the balance is not a reason to fabricate the remaining stock. Follow up on the outstanding delivery and retain the invoice and receipt history. If the second delivery never arrives, review the purchase adjustment with the supplier and finance team rather than marking the order complete by assumption.
Read the finance and supplier settlement manual for Wholety's settlement workflow, and the purchase order software page to see the connected product capabilities.
If you import and resell finished goods, continue with the importer workflow to test this purchase against a merchant sale. Use the distribution ERP fit check to decide whether the connected records, Agent permissions and stated product boundaries cover your daily operation.
A practical handover checklist
- Buyer: supplier, SKU mapping, units, price, currency and approved quantity.
- Warehouse: actual received quantity, warehouse location and receipt date for each arrival.
- Finance: actual shipment costs, invoice quantities and amounts, allocation basis and prior payments.
- Team: unresolved shortages or price differences, with a named owner for follow-up.
Common questions
Can I close a purchase when only some goods have arrived?
First resolve the outstanding quantity with purchasing and finance. A partially received purchase and a settled invoice are different states. Preserve the records explaining any adjustment instead of assuming that payment proves complete delivery.
Does this example cover every approval policy?
No. Follow your workspace's configured approval and permissions. The example illustrates the distinction between a draft, an approval, an actual receipt and settlement.