MB-310 Practice Question: Implement and Manage Accounts Payable and Expenses
An accounts payable clerk in Dynamics 365 Finance needs to record a vendor invoice that has no purchase order reference, and the invoice must be posted immediately to the vendor balance without going through a pending invoice approval. Which journal should the clerk use?
⚠ Common exam trap
A common mix-up: candidates confuse the invoice register or invoice pool with the vendor invoice journal, even though those intermediate journals do not post 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 posts vendor invoices directly to the ledger and vendor balance without requiring a purchase order or a pending invoice workflow. It is the standard journal for recording non-PO invoices that must be recognized immediately. The invoice register and invoice pool are intermediate stages that delay posting, and the disbursement journal records payments rather than invoice expenses.
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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Vendor invoice journal
Why this is correct
The vendor invoice journal, also known as the invoice journal, posts directly to the vendor balance and the relevant expense or asset accounts without requiring a purchase order or a pending invoice approval step. It is the correct choice when an invoice must be recorded and posted immediately with no matching requirement.
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Vendor invoice pool journal
Why it's wrong here
The vendor invoice pool is a holding area for invoices that require additional review before they are posted or transferred. Invoices in the pool are not posted to the vendor balance immediately, so this journal does not satisfy the requirement for direct, immediate posting without approval.
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Vendor disbursement journal
Why it's wrong here
The vendor disbursement journal is used to record payments to vendors and to settle outstanding invoices. It affects the vendor balance through payment transactions, not through the original invoice expense recognition. Using it to record an invoice would misstate the expense and the payment history, so it is not appropriate here.
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Invoice register journal
Why it's wrong here
The invoice register journal is used to record invoices before they are reviewed and transferred to the pending vendor invoice form. It does not post directly to the vendor balance; it requires a transfer step and often an approval. Therefore it does not meet the requirement for immediate posting without pending invoice approval.
About these practice questions
This MB-310 question is part of Courseiva's 211-question bank — original exam-style content with full explanations and wrong-answer analysis, never real exam questions or exam dumps. Learn why practice questions differ from exam dumps →
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.