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Inventory Control Record for Standard Navy Clothing
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Inventory Control for Ship's Store Stock -Continued
still  familiarize  yourself  with  the  required  pro- cedures and entries. Inventory Control for Ship’s  Store  Stock The basis of the Inventory Control Record for Ship’s Store Stock is your estimate of the next 90 days’  cumulative  expenditures.  By  subtracting  the approximate onboard inventory and outstanding orders  from  your  cumulative  expenditures,  you can  determine  at  any  given  time  the  amount  of working capital that is available to you for buy- ing.  Generally,  you  should  maintain  this  record on a monthly basis. You should always make cer- tain, however, that the record is updated before you  initiate  any  procurement  action.  The  pro- cedures  for  maintaining  the  Inventory  Control Record  for  Ship’s  Store  Stock  are  discussed below. Refer to figure 4-1 while you review these procedures. Instructions for entries are discussed for  each  line  and  caption. Line  and  Caption Date A.   Authorized Inventory B.  Authorized Increases Instructions  for  Entries Enter  the  period  of  time covered. Enter   the   value   of   the number of personnel times $54.   (The   same   amount will   be   used   for   each month  of  the  accounting period.) For  deployed  ships: 1.  Enter  the  value  of  the number of personnel times $18  times  the  number  of months   remaining   in   the deployment. 2. Enter the dollar value of foreign  merchandise  stock on   hand   from   NEX   fleet support  warehouses. 3. Enter the dollar value of canned  drink  stock  for  a 90-day  sales  period. For  service-type  ships: 4.  Enter  the  value  of  the total number of additional Line  and  Caption Instructions  for  Entries B.  Authorized Increases— Continued C.  Total  Author- ized Inventory D.   Beginning Inventory E.  Receipts F.    Surveys  to NSF  and Issues to Ship’s  Use G.  Other  Expend- itures personnel on the ships that are supported by the service ship times $10. Enter  the  total  of  line  A plus line B. For the first month of each accounting  period:  Enter the  actual  physical  inven- tory  at  cost  price. For the other months of the accounting  period:  Enter the   value   of   the   balance inventory (line H) from the previous  month. Enter  the  value  of  all receipts   of   ship’s   store stock  for  the  month  as taken  from  the  Journal  of Receipts,  NAVSUP  977. Enter  the  value  of  all surveys  to  the  Navy  Stock Fund  and  issues  to  ship’s use. Enter the grand total of all of  the  following  items: 1.  The  value  of  all  other expenditures (except those included in line F) as taken from  the  Journal  of  Ex- penditures,  NAVSUP  978, 2.  The  value  of  cost  of operations issues as taken from   the   Ship’s   Store Afloat   Financial   Control Record,   NAVSUP   235. 3. The value of drink vend- ing machine sales as taken from Cost of Sales, line R, on   the   Vending   Machine Control,   NAVSUP   236. 4.  The  cost  of  all  other retail  sales,  including  sales from retail stores and snack bar sales (other than those 4-8

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