In sales controls, which step ensures that despatched goods are matched with the original order using a goods delivery note?

• A. Order
• B. Despatch
• C. Invoicing
• D. Receipt

Answer: (B)

Despatch is the stage where goods are released for delivery and a goods delivery note is created to record exactly what is being sent and to reference the original order. This note provides the evidence that the items and quantities match the order, allowing a check before invoicing and recording the sale. By matching the delivery note to the order, the business can verify accuracy, detect discrepancies early, and ensure the customer receives the correct goods. The other steps aren’t the point at which this matching is done: the order is the request, invoicing comes later, and receipt relates to acknowledging delivery rather than confirming the match.