Use a purchase order when you're ordering items. Use other QuickBooks
forms when you buy or receive items that you never had on order.
When you are:
Ordering items that you'll receive later,
create a purchase order.
Receiving and paying for items at the same time (an over-the-counter purchase),
enter a check or
credit card transaction.
Receiving items with the bill to arrive later,
create an item receipt.
Receiving items and a bill together with no initial purchase order,
enter a bill.