David Pham

Loc was leading teams and client advisory meetings. I'm proud to say that he was an important part of our firm. #proudboss

I hired him because of two questions I asked in an interview. His answers told me everything. He came from H&R Block. Quiet. Unsure of himself. But hungry. Here's what happened next.

“Hey—can you process this invoice?” “Do we have a PO?” “…not yet, but we need to get it paid.” This is one of the biggest issues I see in Accounts Payable. It’s not the invoice, it’s the Purchase Order More specifically, the lack of clarity around it. Here’s what teams are dealing with: – Invoices submitted with no PO – POs created after the invoice is received – Incorrect amounts or quantities – Missing approvals – Mismatches between PO, receipt, and invoice And then AP is expected to “figure it out.” So what happens? – Delays in processing – Back-and-forth with departments – Increased follow-ups – Month-end pressure Not because AP isn’t doing their job… but because the process before AP is broken. A strong AP process starts before the invoice is even received. It starts with: – Clear PO requirements – Defined approval workflows – Accurate data at the point of entry – Alignment between purchasing and AP When the PO is structured correctly, everything downstream becomes easier. Can we be honest—does this sound familiar? What issues are you seeing when it comes to POs?

Your AP Team Isn’t Broken. Your Invoices Are. Let’s be honest. Accounts Payable isn’t slow because the team lacks experience. AP is slow because it spends its lifetime cleaning up messes it didn’t create. Missing POs. Wrong vendor info. Duplicate invoices. Invoices with everything wrong. Sound familiar? AP has quietly become the janitorial staff of the procure-to-pay process. The AP Reality No One Likes to Admit. Most companies don’t have a vendor portal. And even when they do… vendors still email invoices anyway. So what happens? Bad invoices walk right in the front door. AP sighs 😩 The backlog grows. The emails start. And suddenly AP is answering the same question for the 100th time that day: “Hi, just checking on the status…” Do you know the Plot Twist ?? Regardless, if you need a portal or not, will require to Fix This with a front-end-validation. I’ve worked in plenty of environments With or without portals. Because the real issue isn’t technology. The answer is front-end control. If bad invoices never reach AP.... AP magically gets faster. Wild concept, right? What Front-End Control Looks Like With a Portal. Think of it like a bouncer for your invoices. No PO? * Sorry, not today. Duplicate invoice? * Already been here. Missing receipt or packing slip? * Come back prepared. Instead of AP chasing vendors, the system does it, instantly and consistently. AP finally works on clean invoices, not detective work. The issues are Quietly Fixes: * Fewer invoice exceptions * Fewer vendor emails * Shorter cycle times * Less AP burnout * Leadership stops asking, “Why is AP so slow?” And the best part? Most companies already have the tools, they just haven’t set the rules. Vendors Will Push Back… For About 5 Minutes. Yes, vendors complain at first. They read the rejection message. They fix the invoice. They stop emailing AP. They get paid on a timely basis. Consistency teaches faster than training ever will. The ROI: For companies processing 1,500+ invoices a month: Exception rates drop 25–40% AP hours are reclaimed Fewer people are needed to do the same work Backlogs shrink without hiring Like I was saying. AP isn’t the problem. It’s the last line of defense. Fix the front end, and AP becomes efficient. If your AP team is drowning: What’s getting in the workflow that shouldn’t? Curious how others are handling this? Drop a comment: portal, no portal, or still fighting invoice chaos daily?

A journey that started back in the summer of 2020 when the world was in complete lockdown, has finally culminated in a huge milestone. I am happy to announce that I am now officially a licensed CPA in California. Grateful for all the mentors, coworkers, and especially friends and family who gave me all the encouragement that I needed to succeed. After receiving my final pass for the fourth section in March, I thought that I was already set. I ended up being a few college courses short, so I went back to online classes after taking a year off to focus on the exams. I powered through the summer to complete the last two classes and then it became a waiting game. I finally did it! I look forward to continuing to grow in this field and once again want to express my gratitude to my support system.

📒 Accounts Payable (AP) – Interview Q&A Notes 1. What is Accounts Payable? 👉 Accounts Payable means the money a company owes to its suppliers/vendors for goods or services received but not yet paid. (It is a liability in balance sheet.) 2. What is the main role of AP department? 👉 To manage company payments – ensuring invoices are correct, recorded properly, and paid on time. 3. What is an Invoice? 👉 An invoice is a bill from supplier/vendor showing details of products/services, quantity, price, and payment terms. 4. Types of Invoices? • Standard Invoice – Normal purchase. • Credit Memo – Vendor gives credit/return. • Debit Memo – Company charges vendor. • Proforma Invoice – Estimate before supply. 5. What is Procure-to-Pay (P2P)? 👉 It is the complete cycle from purchasing goods/services (procure) to making vendor payment (pay). 6. What is 3-Way Matching? 👉 It is matching: 1. PO (Purchase Order) 2. GRN (Goods Receipt Note) 3. Invoice ✔ To ensure quantity, price, and terms match before payment. 7. What is 2-Way Matching? 👉 Matching PO and Invoice only. (Used when goods receipt not required.) 8. What is a Debit Note? 👉 A note sent to vendor when company returns goods or claims less charge. 9. What is a Credit Note? 👉 A note received from vendor when they accept return or give discount. 10. What is a GRN (Goods Receipt Note)? 👉 Document confirming goods are received in correct quantity & quality. 11. What is a Purchase Order (PO)? 👉 A document issued by buyer to vendor listing items, quantity, and agreed price. 12. What is Non-PO Invoice? 👉 Invoice without PO. Example – rent, utilities, legal services. 13. What is Vendor Reconciliation? 👉 Comparing vendor statement with company books to ensure all invoices & payments are correctly recorded. 14. What is Accrual in AP? 👉 Recording expense even if invoice is not received yet. (For matching cost to period.) 15. What is Prepaid Expense? 👉 Expense paid in advance (like insurance, rent) recorded as asset first. 16. What is Difference between Accounts Payable & Accounts Receivable? • AP: Money company has to pay (liability). • AR: Money company has to receive (asset). 17. What is Withholding Tax (TDS)? 👉 Tax deducted from vendor payment before paying them, as per government rules. 18. What is Payment Term? 👉 Agreed condition when vendor should be paid. Example – Net 30 (pay within 30 days). 19. What is Aging Report? 👉 Report showing pending invoices grouped by days (0-30, 31-60, 61-90). Helps track overdue payments. 20. How to handle duplicate invoices? 👉 By using invoice number check, vendor code check, and system alerts to block duplicates. 21. What are Common AP KPIs? • Average payment cycle • Number of invoices processed per employee • % of early payment discounts taken • % of duplicate payments #AccountsPayable #APInterview #FinanceJobs #AccountingBasics #FinanceCareer #AccountsPayableProcess

This week, the Santa Clara County Office of the Sheriff celebrated International Women’s Day and the many women who work to protect our public safety! The event highlighted the agency's participation in the “30x30 Pledge," an initiative dedicated to increasing the representation of women in law enforcement agencies across the nation to 30% by 2030. Law enforcement has traditionally been an extremely male-dominated field, but research supporting this initiative shows increasing female representation can improve outcomes and the quality of services for the community. Learn more about the initiative and rewarding career opportunities at GoSheriff.org