What is Sage 100 Received Not Invoiced Report?

Definition

The Sage 100 Received Not Invoiced Report helps finance and purchasing teams identify goods received from vendors for which the corresponding supplier invoices have not yet been recorded. It supports the reconciliation of purchase orders, receipt transactions, inventory records, and accounts payable balances. By highlighting outstanding receipts, the report helps businesses recognize liabilities in the correct accounting period and maintain accurate financial statements.

This report is particularly useful during month-end closing. For example, a company may receive inventory on September 28 but receive the vendor invoice on October 5. Reviewing the receipt before closing September helps the accounting team determine whether an accrual is required under its accounting policies. These transactions are commonly described as goods received not invoiced, or GRNI.

Table of Contents

How the Report Works in Sage 100

The report draws attention to receiving transactions that have not been fully matched with vendor invoices. Its usefulness depends on the Sage 100 modules, transaction history, report options, and accounting configuration in place. Purchasing teams create purchase orders, receiving personnel record deliveries, and accounts payable staff subsequently enter and match supplier invoices.

When the receipt is recorded before the invoice arrives, the accounting team can use the report to identify the outstanding transaction and determine its financial treatment. Depending on the system setup, receipt posting may update inventory and an accrued-receipts or GRNI account. Invoice posting then reconciles the receipt accrual with the vendor liability and any differences identified during matching.

Finance teams should verify the report's selection criteria, date range, receipt status, and available transaction details before relying on it for closing decisions. The Hyperbots Platform can be configured to align ERP integrations, workflows, user roles, and general ledger structures with company-specific finance policies.

What Information Should Finance Teams Review?

Each outstanding receipt should provide enough context for the team to trace the transaction from the original purchase order through receiving and invoice processing. Available fields depend on the Sage 100 version and report configuration, but useful details generally include vendor information, purchase order number, receipt number, transaction date, item or service description, quantity received, unit cost, and outstanding amount.

During review, finance teams should focus on the following details:

  • Receipt date: Confirm when the goods were received and which accounting period should recognize the transaction.
  • Quantity and value: Compare received quantities and recorded costs with the purchase order and subsequent invoice.
  • Invoice status: Determine whether the invoice is missing, entered but unposted, or awaiting resolution of a matching difference.
  • Outstanding age: Prioritize older receipts and significant balances that may affect financial reporting.
  • General ledger treatment: Confirm that the receipt accrual and any subsequent adjustments use the appropriate accounts.

These checks help distinguish a genuinely uninvoiced receipt from a transaction that has already been processed but requires reconciliation.

Month-End Reconciliation and Accruals

The report is an important source of evidence for month-end accrual discovery. Finance teams compare outstanding receipts with purchase orders, supplier invoices, receiving documentation, and general ledger balances to determine which costs belong in the closing period. The related liability is often recorded as a goods received accrual when the accounting policy requires recognition before invoice receipt.

Consider a business that receives inventory valued at $12,500 on September 29, with the vendor invoice arriving on October 4. Assuming the inventory qualifies for September recognition, the illustrative September entry is a debit to Inventory of $12,500 and a credit to Accrued Receipts or GRNI Liability of $12,500. The actual accounts depend on the company's accounting setup and policies.

After the invoice arrives, the team matches it to the receipt and reconciles the accrual. Differences in price, quantity, freight, or other charges should be investigated and recorded according to established procedures. Reviewing the report alongside goods received not invoiced guidance helps teams strengthen cut-off procedures, estimate outstanding liabilities, and reduce unexplained period-end balances.

Clear account mapping also matters because receipt accruals must reconcile with the general ledger. Process Specific Capabilities can support coordinated workflows for receipt validation, accrual review, and accounting handoffs. Ready to Deploy Capabilities can support implementation through pre-trained agents, ERP connectors, and configurable finance workflows where appropriate.

Exceptions, Controls, and Automation

Common items requiring review include partial deliveries, cancelled purchase orders, invoices entered under a different reference, price variances, duplicate receipt records, and goods received across accounting periods. Teams should document the reason for each unresolved item, assign an owner, and record the action needed to close it. Regular review of aged balances improves the reliability of financial reporting and vendor account reconciliation.

Automated matching can compare receipt records, purchase order details, invoice data, and vendor information. Self Learning Capabilities can help configured workflows adapt to reviewed corrections, while Human in the Loop controls allow finance professionals to approve adjustments and resolve exceptions requiring judgment.

Related educational resources can help teams understand adjacent systems and accounting responsibilities. AI Copilots for Sage 300 explains how AI copilots support finance workflows in Sage 300, while Financial Controller Salary Benchmark Data Report provides compensation benchmarks by company size, industry, and geography. The 2026 Director of Accounting Salary Benchmark Report offers further context on accounting leadership compensation and the responsibilities associated with reporting, controls, and general ledger oversight.

A Sage Intacct Integration connects Sage Intacct with other business applications or data sources so information can move between systems according to defined rules. Although Sage Intacct and Sage 100 are distinct products, understanding integration principles helps finance teams evaluate how purchasing, receiving, and accounting information moves across their technology environment.

A Goods Received Accrual records an estimated liability for goods received before the supplier invoice is available. It is closely related to the purpose of a received-not-invoiced report, which identifies transactions that may require accrual review. An Expense Report, by comparison, documents employee business expenses for reimbursement or accounting recognition rather than vendor inventory receipts.

These distinctions help teams keep receipt-based liabilities separate from employee expenses and other accrual categories while maintaining clear reconciliation procedures.

Summary

The Sage 100 Received Not Invoiced Report helps businesses identify received goods that have not yet been matched with supplier invoices. Reviewing receipt dates, quantities, values, invoice status, and general ledger treatment supports accurate accruals and period-end cut-off. When finance and purchasing teams investigate outstanding items consistently, they can improve reconciliation, strengthen financial reporting, and maintain reliable vendor balances.

Related Articles

Sage Intacct COA Hacks: Keep Your GL Clean & Agile GRNI Explained: Fix Hidden Month-End Liabilities AI Copilots for Sage 300 NetSuite vs Microsoft Business Central vs Sage Intacct