 Hello in this lecture we will define purchase requisition according to fundamental accounting principles while 22nd edition the definition of purchase requisition is document listing merchandise needed by a department and requesting it be purchased so the purchasing requisition will of course be the document requesting the purchase be made question is where does that take place in our purchasing process and that would be taking place when one department has a request that they're seeing that they need materials they then would have the purchase requisition which is going to list the items list the quantity that would then go to the purchasing department then the purchasing department could take that purchasing requisition and make a purchase order from that taking the items and the quantity and that would then go to the vendor the purchasing requisition requisition is a important part of internal controls internal controls could vary depending on the size of the of the organization but within the purchasing process we do want to have some format of those internal controls an approval process through the process and the purchase requisition is part of those internal control process