Why is it necessary to file documents after receiving items?

The need to file documents after receiving items is primarily tied to the importance of maintaining accurate and detailed receiving records for tracking purposes. When items are received, documenting this process helps ensure that all goods are accounted for and aligns with the purchase orders. This meticulous record-keeping facilitates inventory management by providing a clear history of what has been received, when it was received, and in what quantities.

Such records are essential for tracking inventory levels, planning for future orders, and reconciling any discrepancies between what was ordered and what was received. This ensures that the business can efficiently manage stock levels and minimize issues related to stockouts or overstock situations. Proper filing can also simplify audits and help maintain compliance with internal policies or external regulatory requirements, although that ties into other aspects of business compliance rather than the primary focus on tracking.

While the other choices have merit within their contexts, the overarching rationale for filing documents after receiving items centers on establishing a reliable record-keeping system that supports effective inventory management and tracking.