Q.The original copy of purchase order is sent to :

The original copy of a purchase order goes to the supplier.

A purchase order is prepared by the purchase department and is a formal authorisation to the vendor to supply the stated goods at the agreed price and terms.

• The original copy is sent to the supplier (the party expected to act on it). …

One word/term: Bill of Materials.

The question asks for a single term. A Bill of Materials (BOM) is a schedule, prepared by the drawing/planning office, that lists every material (with quantities) needed to complete a particular job, order or process.

• It serves as an authorisation for the stores to issue materials and as a basis for estimating material cost in advance. …

Centralised purchasing = all purchases made through one central department.

Under centralised purchasing, the authority and responsibility for buying all materials for every department of the organisation rests with one central purchase department.

• Advantages: bulk buying/quantity discounts, uniform purchase policy, specialised buyers, better control and records. …

The purchase order (the formal buying document sent to a supplier) is prepared by the purchase department — option (c).

In +2 Class-12 Cost Accounting (CHSE Odisha, NCERT/CBSE-aligned), the material-buying cycle works like this:

• The storekeeper raises a purchase requisition asking for material.
• The purchase department then selects a supplier and prepares the purchase order (the official order to buy). …

The storekeeper's formal request to the purchase department to buy material is the purchase requisition — option (b).

In this CHSE Odisha +2 Cost Accounting topic:

• Purchase requisition — a printed form by which the storekeeper (or department) requests the purchase department to buy a stated quantity of material. Correct.
• Purchase order — the order the purchase department sends to the supplier. …

The goods received note (GRN) is prepared by the goods receiving department when materials arrive — option (c).

In +2 Class-12 Cost Accounting (CHSE Odisha), when a supplier delivers materials, the receiving department inspects the consignment against the purchase order and prepares the goods received note, copies of which go to the stores, purchase and accounts …

A purchase order is usually prepared in 5 copies — option (a).

In this CHSE Odisha +2 Cost Accounting topic, a purchase order is commonly made in five copies so that every concerned party has a record:

A purchase requisition is routinely prepared in triplicate — option (b).

This tests the purchase documents in the Material chapter of the CHSE Odisha +2 Commerce syllabus.

Why three copies

The underlined 'purchase department' should read 'receiving department'.

The purchase department's job is to place the order; it does not physically take delivery. When the supplier sends the goods against the purchase order, they are received, counted and checked by the receiving department (the goods-receiving section, often part of stores), which raises a Goods Received Note f …

A bill of materials is a master list of all materials and their quantities needed for a specific job or product.

In the +2 Commerce Cost Accounting syllabus, a bill of materials is prepared by the drawing/planning office from the product specification. It states every item of material, its code, quality and quantity needed for a job or order. It serves both as an authority to the stores to issue those materials and as a …

Benefits of localised purchasing come under (b) Decentralised purchasing.

Under decentralised purchasing, each plant, branch or department makes its own purchases locally. This gives the benefits of localised purchasing — faster procurement, lower transport cost on local buying, better knowledge of local suppliers, and prompt response to local requirements. Centralised purchasing, by contras …