2-Way Matching
Comparing an invoice to its corresponding purchase order before approving payment.
Definition
Two-way matching is an AP control that verifies a vendor invoice by comparing it to the purchase order only (without a goods receipt). This is typically used for services or items where physical receipt isn't tracked.
Why It Matters
2-way matching is faster than 3-way matching but provides less control. It's appropriate for services and non-inventory items where goods receipt isn't practical.
Examples
Service invoice
Consulting PO for $50,000. Invoice for $50,000. Matches PO amount—approved.
Mismatch
PO for $10,000 services, invoice for $12,000. Exception for $2,000 difference.
How Nexus AP Helps
Nexus AP supports both 2-way and 3-way matching, automatically applying the appropriate match type based on item category or PO type.
Start Free TrialFrequently Asked Questions
When should I use 2-way vs 3-way matching?
Use 3-way matching for physical goods where receipt is tracked. Use 2-way matching for services, subscriptions, or items without receiving.
Category
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