MB-310 Practice Question: Implement and Manage Accounts Payable and Expenses
A new accounts payable clerk must record a vendor invoice that is not tied to a purchase order. The clerk needs the invoice to be available for a payment proposal in the next payment run. Which journal type should the clerk use to enter the invoice?
⚠ Common exam trap
Watch out — candidates often confuse the invoice register, which stages invoices before approval, with the vendor invoice journal, which posts them directly to the vendor balance.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
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Vendor invoice journal
The vendor invoice journal is the correct entry point for a non-PO vendor invoice because it immediately posts to the vendor balance and creates an open payable. Only posted, open vendor transactions are considered by the payment proposal. The invoice register holds invoices before approval, so it would not make the invoice available in time.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
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General journal
Why it's wrong here
A general journal can post to ledger accounts, but it does not create a vendor payable unless the vendor account is explicitly used with the correct posting profile. Using it for a vendor invoice is error-prone and may not populate the vendor balance correctly. It is not the recommended journal type for recording vendor invoices.
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Vendor invoice journal
Why this is correct
The vendor invoice journal posts directly to the vendor balance and creates a payable. Once posted, the invoice is eligible for selection by a payment proposal in the next payment run. For a non-PO invoice, this is the standard journal type to record the liability and make it available for settlement.
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Invoice register journal
Why it's wrong here
The invoice register is a staging area where invoices are entered before approval. Invoices in the register are not yet posted to the vendor balance and therefore cannot be selected by a payment proposal. The clerk must first approve and post them through the invoice approval journal before they become payable.
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Vendor disbursement journal
Why it's wrong here
A vendor disbursement journal is used to record payments to vendors, not to register the original vendor invoice. If the clerk used it here, the invoice would be treated as a payment, bypassing the normal payable aging and matching process. The payable would not appear correctly in the vendor balance for a subsequent payment proposal.
About these practice questions
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official Microsoft exam blueprint
This MB-310 practice question is part of Courseiva's free Microsoft certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the MB-310 exam.