How to upgrade account by purchase order?

I raise the membership. I would like to be sent an invoice for accounting record.

I am not sure if I understand your query correctly. Do you mean to upgrade your account by purchase order? If so, you can get the quote to upgrade your account by following the guide below:

https://www.jotform.com/help/353-How-to-Upgrade-and-Pay-by-Purchase-Order

Please be noted that you can only upgrade the account for yearly/bi-yearly subscriptions since the minimum amount is $100 due to manual process is involved.

If you want to upgrade using a Credit Card or PayPal, you may download the invoices from the billing section of your account settings.

Hope this information helps! If you have any other questions, please let us know. We will be happy to help.