Purchaser

It is the person or company that made the purchase from the company, and it is classified by accounts under customer accounts, accounts receivable, or debit commercial accounts.

A purchaser is the person or entity that buys goods or services; in accounting they are commonly tracked as customers when buying from the company.

- Used in the purchase-to-pay cycle to validate invoices, approvals, and supporting documents.
- Used to strengthen internal controls over purchasing and supplier payments.

- Example: Before payment, the AP team applies **Purchaser** to confirm the invoice matches the approved purchase documentation.

- Why it matters: Prevents incorrect/duplicate payments, reduces fraud risk, and improves accuracy of payables and expenses.