Accounts Payable Process Effectiveness: A Qualitative Case Study of Documentation, Internal Controls and ERP-Based Goods Receipt at BVG India Limited

This paper examines the accounts payable (AP) and vendor payment process at BVG India Limited, an integrated facility management and services organisation, with particular attention to documentation, internal controls and ERP-based goods receipt. It is based on an on-the-job training in the Accounts Department at Pune from 4 June to 24 July 2026. Using a qualitative, descriptive single-case approach, the study analyses direct workplace observation, guided exposure to Goods Receipt Note (GRN) posting in SAP, process explanations received during the internship, and technical guidance. Particular attention is given to the chain of purchase requisition, purchase order, goods receipt and vendor invoice, to the relationship between SAP-supported recording and manual verification, and to six process risks recorded during the internship: incomplete documentation, approval delays, invoice errors, vendor-data mismatches, system interruptions and communication gaps. A cross-process analysis indicates that process reliability depends on complete source documents, accurate receipt data, human review, explicit exception ownership and visible workflow status. Based on these findings, the paper proposes a seven-stage Source-to-Payment Verification Framework and an exception taxonomy designed for further evaluation. The study offers a process-level interpretation of the selected BVG India Limited internship work; it does not assess organisation-wide control effectiveness, assert control deficiencies, reproduce confidential company information or claim payment outcomes. No survey responses, transaction-level counts or quantified improvements are reported. The contribution is a transparent, practice-informed model that can be tested in future permission-based studies.