Goods Received Note (GRN) is prepared by which department?

1. The Receiving department inspects incoming materials and prepares the GRN. 2. The GRN documents the quantity received and confirms compliance with purchase order specifications. 3. Copies of the GRN are then forwarded to purchasing, stores, and accounts. 4. Hence the GRN originates with the Receiving department. _Source: ICAI BoS Inter Paper 3, Ch 2 "Material Cost", §2.3.1 ¶2_