Definition
A goods receipt report (GRR) is the document that formally accepts received goods into stock against one or more purchase orders and records the receipt in the accounts.
What is a goods receipt report used for?
Where the goods received note records what physically arrived, the GRR is the controlled acceptance: it ties the delivery to the right orders, records short, over and rejected quantities with reasons, and values what was accepted. Splitting the two steps means one person can’t both receive and accept a delivery.
Example: a back-office clerk turns a checked GRN into a GRR against two POs, accepts 95 units, rejects 5 as damaged for return to the supplier, and posts stock worth USD 3,800.
Terms vary between companies, and some use “GRN” for both steps.
- Purchase order (PO-2026-0012): Issued . Nothing posts.
- GRN check-in: Checked & approved . Nothing posts.
- Goods receipt report (GRR-2026-0074): Posted . Posts Dr Inventory , Cr GRNI.
- Rejected goods . Nothing posts.