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The purpose of a debit balance check primarily revolves around confirming the accuracy of vendor invoices before payment. This is crucial in the accounts payable process, as it ensures that the company only pays for goods or services that have indeed been received and accurately invoiced.

When conducting a debit balance check, the focus is on reviewing the details of the invoice, such as matching it against purchase orders or receiving reports. This practice helps identify discrepancies that might indicate billing errors, duplicate invoices, or unrecognized products or services. By confirming the accuracy of vendor invoices, organizations can mitigate the risk of financial loss and maintain a more efficient cash flow.

The other options pertain to different areas of financial management. Accurate reporting of accounts receivable is related to tracking customer payments and outstanding invoices, while validating inventory costs before closing is about ensuring that the cost of inventory on-hand is correctly reflected in financial statements. Preventing overpayments to vendors is generally a broader objective but is also achieved through careful invoice scrutiny. Each of these serves specific functional needs, but the direct purpose of a debit balance check is indeed to ensure the correctness of vendor invoices.