Invoice to Purchase Order Matcher — illustrative example

INPUT
PO: 10 chairs at USD 40 each. Receipt: 8 chairs. Invoice: 10 chairs at USD 42 each.

RESULT
Price exception: USD 2 per chair above the order.
Receipt exception: 2 invoiced chairs not yet recorded as received.
Flag for review; do not approve payment automatically.

REVIEW
Match each invoice line to the order and receipt, not just the document totals. Separate price differences from unreceived quantities and leave uncertain matches for review.

This is a teaching example, not a live execution record.