In a job order cost accounting system, when goods that have been ordered are received, the receiving department personnel count the goods, inspect the goods, and complete a

A) purchase order
B) sales invoice
C) receiving report
D) purchase requisition

When goods are received, the receiving personnel complete a receiving report to indicate the quantity and condition of the goods received. This report is used to update the inventory records and to initiate the process of paying the supplier. A purchase order is a document used to initiate the purchasing process, a sales invoice is a document used to bill customers for goods or services, and a purchase requisition is a document used to request the purchase of goods or services.