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Record of Receipts and Expenditures
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Mess Management Specialist 1 & C - Military manual for maintaining a mess hall
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Optional Inventory Posting Procedure - 14163_56
as an expenditure captioned Price Adjustment, thus bringing  the  receipts  and  expenditures  into  balance. A copy of the NAVSUP Form 367 (fig. 2-10) will be  included  as  part  of  the  subsistence  returns  to NAVFSSO at the end of the accounting period. INVENTORY Inventory is conducted in the GM on a quarterly basis. Special inventories are conducted as required. The types of inventories and the inventory requirements are explained next. Requirements GM food items must be inventoried by the FSO on the last day of each quarter and before being relieved. Special inventory requirements are as follows: At the end of each patrol period of fleet ballistic submarines and upon relief of either the blue or the gold crew. Aboard  ships  without  Supply  Corps  officers,  an inventory must be taken before the relief of the commanding officer if an accountable FSO has not  been  named. Types As an MS, you will often be directed to conduct a variety  of  inventories,  some  of  which  may  be  quite unfamiliar to you. Listed next are short explanations of some of the common inventories held. Quarterly  inventory.  This  inventory  is  required  in all GMs at the end of each quarter. Optional inventory. In the interest of reducing the workload  for  the  quarterly  inventory,  this  type  of inventory may be taken at any time during the last month of the quarter. Spot  inventory.  This  type  involves  frequent  (twice weekly) counting of a small number of fast-moving, high-cost items. Relief  of  accountable  officer.  When  the  FSO  is relieved, a complete inventory is taken to establish the new  FSO’s  accountability. Preparation  for  Inventory In preparation for the inventory, all receipts and expenditure   documents   should   be   posted   to   the NAVSUP Form 209, NAVSUP Form 335, and NAVSUP Form 367. All GM food items should be arranged by case lots with labels facing out and in NAVSUP Form 1059 sequence, if possible. Physical Inventory When  the  FSO  is  being  relieved,  both  the  present and  the  relieving  FSOs  should  take  the  inventory. Personnel  assigned  responsibility  for  GM  stock  should be present and participate in the inventory of their respective  spaces.  Separate  rough  inventories  should  be taken  of  areas  assigned  to  different  individuals.  Food items should not be moved from one storage area to another during the inventory. The FSO should make sure no issue, transfer, or sale of food items is made from GM   stocks   except   in   an   emergency.   When   such expenditures  occur,  the  inventory  should  be  adjusted and initialed by the persons taking the inventory. RECORDING   INVENTORY   DISCREP- ANCIES.— The  rough  inventory  should  be  recorded  on the  NAVSUP  Form  1059  or  other  appropriate  recording document. Regardless of the form used, the rough inventory must be recorded in ink. Only an original rough   inventory   will   be   prepared.   Errors   and adjustments should be lined out, but not obliterated. Corrections must be initialed by the persons responsible for the inventory. Each page of the rough inventory must be signed by the FSO and the persons responsible for the storage areas. RECONCILING   INVENTORY   DISCREP- ANCIES.— The quantities on the rough inventory will be compared with the balances on the NAVSUP Form 335. A list should be made of discrepancies between inventory  quantities  and  on-hand  balances.  These discrepancies will rechecked by the persons conducting the inventory. All discrepancies greater than 5 percent of total expenditures will be investigated and initialed by the FSO. If the inventory is initially correct, it may be  posted  at  that  time.  However,  if  there  are discrepancies,  these  discrepancies  should  be  resolved before posting. If a discrepancy cannot be resolved, an inventory   adjustment   should   be   made.   Required corrections will be made to the rough inventory and initialed by each person involved with the inventory. AFTER   THE   INVENTORY.—   After  all  the corrections have been made, the inventory should be recapped in duplicate on a NAVSUP Form 1059. The FSO should compare the smooth recapped inventory with the rough inventory before signing the smooth inventory.  The  rough  inventory in  the  accountability  file  until sheets should be placed the next inventory has 2-21

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