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Assignment 6, Continued - 14237_318
6-44. In  closing  out  the  NAVSUP  978,  you  should take  the  closing  inventory  from  which  of the  following  forms? 1. NAVSUP  Form  238 2. NAVSUP  Form  464 3. NAVSUP  Form  977 4. NAVSUP  Form  978 6-45. Your  total  inventory  should  be  broken down into what two categories? 1. Cost  of  vending  machine  operations and cost of snack bar operations 2. Clothing  and  ship’s  store  stock 3. Clothing  and  cost  of  operations 4. Ship’s  store  stock  and  cost  of operations 6-46. The  last  figure  that  you  must  post  on  the Journal  of  Expenditures  is  the  cost  of sales--retail. You  should  arrive  at  this figure  by  which  of  the  following  means? 1. Compute  it  from  information  in  the first  two  columns  of  the  NAVSUP  235 2. Add  all  receipts  and  subtract  all issues  on  the  NAVSUP  235 3. Force  the  figure  since  you  know  the value of all other entries, including the  totals 4. Compute from information reported on your  NAVCOMPT  153 6-47. The  cost  of  sales --retail  figure  absorbs all  errors  and  directly  influences  the ship’s  store  profits. 1. True 2. False 6-48. An  accurate  set  of  ship’s  store  returns in  dependent  primarily  on  which  of  the following   factors? 1. A  high  sales  figure 2. A  low  sales  figure 3. An accurate closeout 4. Both 2 and 3 above Learning   Objective: Determine  the procedures you should follow for conducting  an  audit  of  ship’s  store returns. 6-49. Within  what  maximum  period  of  time  from the  end  of  the  accounting  period  must  the ship’s  store  returns  be  submitted? 1. 15 days 2. 20 days 3. 30 days 4. 5 days 6-50. 6-51. 6-52. 6-53. 6-54. 6-55. Normally,  the  time  frame  for  an accounting  period  is  4  months. Under which  of  the  following  circumstances  can this  time  frame  be  shortened  or  extended? 1. When  the  accountable  officer  is  being relieved 2. When  merged  returns  have  been authorized 3. Both 1 and 2 above 4. When  operations  prevent  the  ship from  preparing  the  returns Which  of  the  following  dates  is  not  a date  on  which  an  accounting  period  ends? 1. 31  January 2. 30 June 3. 30  September 4. 31 May Which of the following dates represent the  end  of  the  only  accounting  period that  CANNOT  be  merged? 1. 31 May 2. 30  September 3. 31  January 4. 30 June Under  unusual  or  emergency  circumstances when  returns  must  be  merged  for  the period  from  September  through  31  October, an  original  request  for  exception  must  be forwarded  to  what  authority? 1. Navy  Resale  Services  Support  Office 2. Naval  Supply  Systems  Commend 3. Navy  regional  finance  center 4. Fleet  accounting  and  disbursing center The  original  of  the  letter  that authorized  your  merged  returns  must be  included  with  the  returns  when  the returns  are  submitted. 1. True 2. False When  ship’s  store  returns  must  be submitted  late,   a letter from the commending  officer  explaining  the  reasons for delay must be forwarded to the type commander  with  copies  to  which  of  the following   authorities? 1. Naval  Supply  Systems  Commend 2. Navy  Resale  and  Services  Support commend  office 3. Appropriate  fleet  accounting  and disbursing   center 4. All of the above 41

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