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Optional Inventory Posting Procedure - 14163_56
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Mess Management Specialist 1 & C - Military manual for maintaining a mess hall
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Preparation of NAVSUP Form 1358
CHAPTER 3 ACCOUNTING The  objective  of  any  system  of  records  maintained by a messing facility is to provide a source of data to be used  in  the  preparation  of  the  required  financial statements for that messing facility. When properly maintained, these records will also provide information that  allows  a  more  efficient  operation  of  a  messing facility.  Improperly  kept  records  tend  to  support practices that will lead to inefficiency and cause losses of money and material. The types of financial records and reports that are required  to  be  maintained  by  the  general  and  private mess are discussed in this chapter. GENERAL  MESS  ACCOUNTING SYSTEMS All  general  messes  (GMs)  use  an  end-use accounting  procedure,  whereby  activities  may  account for  receipts  and  expenditures  of  items  under  the appropriation   Operation   and   Maintenance,   Navy (O& M,N). Returns are also prepared for periods when a GM is closed. Food items are received and stocked primarily to be consumed by the reporting activity. Under this authority, a GM uses the General Mess Operating Statement, NAVSUP Form 1358. PREPARATION OF THE GENERAL MESS OPERATING STATEMENT The  NAVSUP  Form  1358  is  the  principal foodservice  report  and  is  submitted  at  the  end  of  each quarterly  accounting  period.  This  form  is  prepared  in an  original  and  two  copies.  The  original  and  one  copy are forwarded to the Navy Food Service Systems Office (NAVFSSO) by the 10th day following the end of the accounting period and one copy is retained by the food service   officer   (FSO).   Aboard   fleet   ballistic submarines, the NAVSUP Form 1358 is prepared and submitted for the time period (patrol) that the mess is administered by each crew (blue and gold). The Record of Receipts and Expenditures, NAVSUP Form 367, and the General Mess Rations and Sales Report, NAVSUP Form  1357,  are  used  in  preparing  the  NAVSUP  Form 1358. See figure 3-1. All monetary values are rounded to the nearest dollar, except the rates for computing allowances. For more information on the preparation of the  NAVSUP  Form  1358,  refer  to  the  NAVSUP Publication 486, volume I, chapter 9. SUBMISSION OF RETURNS A NAVSUP Form 1358, original and one copy, with the  substantiating  documents  prescribed  are  submitted by the FSO as follows: l l l Within 10 days following the end of each regular accounting  period Within   15   days   following   the   end   of   an accounting period with overissue When the return of one period is merged with a previous or following period, but no later than 10 days following the latter merged period Fleet ballistic submarines render a NAVSUP Form 1358, regardless of fiscal quarter or fiscal year, for each period the GM is administered by a particular crew (blue or gold). An alphabetic suffix B or G is added to the unit identification  code  to  indicate  a  blue  or  gold  crew.  For example, SSBN 598 will render subsistence returns under unit identification code 5106(B) or 5106(G), as applicable. Relief of the Accountable Food Service Officer Upon relief of the FSO, an inventory is taken by both  the  relieved  and  relieving  officers,  and  the  stock records are balanced but not closed out. A copy of the relieving   inventory   is   forwarded   to   NAVFSSO immediately after completion. NAVFSSO audits the relieving inventory and verifies FSO accountability. The  accounts  receivable  of  the  relieved  officer  are transferred  to  the  relieving  officer.  The  relieving  officer receipts for the monetary value of the inventory and submits returns at the end of the regular quarterly accounting  period. If  the  relieving  officer  is  not satisfied that accountability is within the prescribed limits   according   to   the   NAVSUP   P-486,   the commanding   officer   may   direct   the   officer   being relieved to close the records and submit a return for his or  her  period  of  accountability,  which  is  usually  a fractional period of the regular quarterly accounting period.  The  relieving  officer  then  renders  a  return  for 3-1

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