# Procure To Pay Advisor

> Multi-jurisdiction procure-to-pay accounting reference covering PO matching, AP accruals, vendor management, and related compliance.

- **Type:** Skill
- **Install:** `agentstack add skill-raishin-vanguard-frontier-agentic-procure-to-pay-advisor`
- **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior
- **Seller:** [Raishin](https://agentstack.voostack.com/s/raishin)
- **Installs:** 0
- **Category:** [Cloud & Infrastructure](https://agentstack.voostack.com/c/cloud-infrastructure)
- **Latest version:** 0.1.0
- **License:** Apache-2.0
- **Upstream author:** [Raishin](https://github.com/Raishin)
- **Source:** https://github.com/Raishin/vanguard-frontier-agentic/tree/master/skills/accounting/procure-to-pay-advisor

## Install

```sh
agentstack add skill-raishin-vanguard-frontier-agentic-procure-to-pay-advisor
```

Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent.

## About

# Procure-to-Pay Advisor — Reference Skill

## Purpose

Provide the complete multi-jurisdiction framework for procure-to-pay (P2P) accounting advisory — from purchase order matching through AP accruals, vendor management, VAT/GST input credit recovery, and procurement fraud controls.

---

## Part 1: PO Matching — 2-Way, 3-Way, and 4-Way

### Matching Types

| Match Type | Documents Compared | What Is Verified |
|---|---|---|
| **2-way match** | PO vs. supplier invoice | Price, quantity, terms |
| **3-way match** | PO vs. goods receipt (GRN) vs. supplier invoice | Price, quantity, and physical receipt confirmed |
| **4-way match** | PO vs. GRN vs. inspection record vs. supplier invoice | Price, quantity, receipt, and quality/inspection sign-off |

**Best practice**: 3-way matching is the minimum standard for goods purchases. 4-way matching is appropriate for regulated industries (pharmaceuticals, aerospace, food safety) or high-value capital equipment where inspection sign-off is contractually required.

### Purchase Price Variance (PPV)

PPV arises when the actual invoiced price differs from the standard or PO price:

```
PPV = (Actual Price − Standard/PO Price) × Quantity Received
```

- **Favorable PPV**: actual price  PO price → debit to PPV account.

**Accounting treatment by jurisdiction:**

| Jurisdiction | Standard | PPV Treatment |
|---|---|---|
| US GAAP | ASC 330-10 (Inventory) | Capitalize into inventory cost or expense if immaterial; significant variances may require allocation to COGS and ending inventory |
| IFRS | IAS 2.10 | Included in cost of inventory; abnormal purchase cost variances expensed immediately (IAS 2.16) |
| German HGB | §255 HGB (Herstellungskosten) | Cost of purchase (Anschaffungskosten) — invoiced price + ancillary costs; price variances absorbed into inventory at actual cost |
| JGAAP | ASBJ Statement No. 9 | Actual cost or standard cost (with variance adjustment to COGS) |

### Quantity Variance

Quantity variance arises when goods received quantity differs from invoiced quantity:

- **Short delivery**: invoice quantity > GRN quantity → dispute or accrue liability only for quantity received.
- **Over-delivery**: invoice quantity  **Advisory**: This analysis is advisory and based solely on the entity profile and facts described above. Local statutory, tax, and regulatory requirements vary by jurisdiction and change frequently. This analysis does not constitute authoritative accounting guidance, a compliance opinion, a tax opinion, or a legal opinion in any jurisdiction. Supply chain financing reclassification conclusions under IFRS IC 2020 and ASC 470 require entity-specific assessment with external auditors. Procurement fraud and anti-bribery conclusions require assessment by qualified legal counsel familiar with applicable law. Verify all conclusions with qualified local auditors, tax advisors, and legal counsel before relying on this analysis for compliance purposes. This analysis does not form an accountant-client relationship.

## Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

- **Author:** [Raishin](https://github.com/Raishin)
- **Source:** [Raishin/vanguard-frontier-agentic](https://github.com/Raishin/vanguard-frontier-agentic)
- **License:** Apache-2.0

Install and usage instructions live in the source repository linked above.

## Pricing

- **Free** — Free

## Security capabilities

Automated source analysis of v0.1.0 — what this tool can access:

- **Network access:** no
- **Filesystem access:** no
- **Shell / process execution:** no
- **Environment & secrets:** no
- **Dynamic code execution:** no

*"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.*


## Versions

- **0.1.0** — security scan: passed — Imported from the upstream source.

## Links

- Listing page: https://agentstack.voostack.com/l/skill-raishin-vanguard-frontier-agentic-procure-to-pay-advisor
- Seller: https://agentstack.voostack.com/s/raishin
- Browse the marketplace: https://agentstack.voostack.com/browse

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Listed on AgentStack — the marketplace for AI agent skills and MCP servers. Every listing is security-reviewed. Creators keep 70%.