1. ROLE PURPOSE

The Purchase Ledger Officer is responsible for controlling the purchase invoice and supplier payment process across the business.

This role ensures:

• Supplier invoices are checked accurately
• Purchase records are complete and correctly coded
• Payments are prepared on time
• Supplier balances are reconciled
• Errors, duplicates, and overpayments are prevented
• This is not just a data-entry role. It is a control and accuracy role within the finance function.

2. PRIMARY ACCOUNTABILITY (NON-NEGOTIABLE)

• The Purchase Ledger Officer is fully accountable for:
• Accurate entry of supplier invoices
• Correct matching of invoices to purchase records and approvals
• Timely preparation of payment runs
• Reconciliation of supplier statements
• Identification and escalation of discrepancies
• Maintaining a clean, auditable purchase ledger
• If supplier balances are wrong, invoices are missed, or duplicate/incorrect payments are made — this role owns it.

3. CORE RESPONSIBILITIES

• A. PURCHASE INVOICE PROCESSING
• Receive and review supplier invoices
• Check invoices for:
• o Correct supplier name
• o Correct dates
• o Correct quantities and prices
• o Supporting documents / approvals
• Ensure invoices are properly coded to the correct nominal and cost centre
• Enter invoices accurately into the accounting system
• B. INVOICE MATCHING & VALIDATION
• Match invoices against:
• o Purchase orders
• o Delivery notes
• o Approved buying records
• Identify discrepancies in:
• o Quantity
• o Price
• o Missing paperwork
• Hold and investigate any unmatched or disputed invoice before processing
• C. SUPPLIER ACCOUNT RECONCILIATION
• Reconcile supplier statements regularly
• Investigate:
• o Missing invoices
• o Credit notes not received
• o Duplicate invoices o Incorrect balances
• Ensure supplier ledgers remain accurate and up to date
• D. PAYMENT PREPARATION & CONTROL
• Prepare supplier payment schedules for approval
• Ensure only valid, approved invoices are included
• Prioritise payments in line with agreed supplier terms and cash flow instructions
• Flag urgent or overdue supplier issues to senior finance staff
• Prevent duplicate, early, or unauthorised payments
• E. QUERY MANAGEMENT
• Respond to supplier queries professionally and promptly
• Liaise with:
• o Buying team
• o Stores
• o Goods received staff
• o Finance team
• Resolve invoice and payment issues quickly to protect supplier relationships
• F. LEDGER ACCURACY & RECORD KEEPING
• Maintain complete supplier files and audit trails
• Ensure credit notes are recorded correctly
• Keep records organised and easy to trace
• Ensure all ledger entries can be supported by documentation
• G. REPORTING & ESCALATION
• Provide regular updates on:
• o Outstanding invoices
• o Aged creditors
• o Disputed balances
• o Overdue suppliers
• Escalate unusual issues immediately, including:
• o Repeated pricing discrepancies
• o Large unexpected invoices
• o Duplicate invoice risk
• o Supplier pressure cases
• H. PROCESS DISCIPLINE & IMPROVEMENT
• Follow agreed purchase-to-pay controls strictly
• Support improvements to:
• o Invoice processing speed
• o Ledger accuracy
• o Filing discipline o Reporting clarity
• Help reduce manual errors and payment delays

4. KEY PERFORMANCE INDICATORS (KPIs)

• Supplier invoices posted accurately and on time
• Supplier statements reconciled without unresolved differences
• No duplicate or unauthorised payments
• Clean aged creditors ledger
• Fast resolution of invoice queries
• Strong audit trail and document control

AUTHORITY LEVEL

• Can:
• Reject incomplete or unsupported invoices
• Hold disputed invoices from payment
• Escalate supplier discrepancies to senior finance
• Cannot:
• Approve final payments independently
• Override approval controls
• Change supplier payment terms without authorisation