Quantcast Receipts of Shipments Without  Invoices

Click Here to
Order this information in Print

Click Here to
Order this information on CD-ROM

Click Here to
Download this information in PDF Format

 

Click here to make tpub.com your Home Page

Page Title: Receipts of Shipments Without Invoices
Back | Up | Next

Click here for a printable version

Google


Web
www.tpub.com

Home

   
Information Categories
.... Administration
Advancement
Aerographer
Automotive
Aviation
Combat
Construction
Diving
Draftsman
Engineering
Electronics
Food and Cooking
Math
Medical
Music
Nuclear Fundamentals
Photography
Religion
USMC
   
Products
  Educational CD-ROM's
Printed Manuals
Downloadable Books

   


 

Share on Google+Share on FacebookShare on LinkedInShare on TwitterShare on DiggShare on Stumble Upon
Back
Short, Excess, or Damaged Shipments - 14237_87
Up
Ships Serviceman 1 & C (Revised) - How to fix and repair boats
Next
Posting - 14237_89
subsequent  receipt.)  Continue  this  process  until The   DD   1155   covering   the   merchandise you receive the entire shipment for the merchan- ordered and the bonus-free items must show the disc  you  ordered. description,  quantity,  and  unit  cost  price  of  the ordered   items.   The   form   must   also   include   a Receipts of Shipments Without  Invoices separate listing of the quantity, description, and the  no-cost  value  of  the  bonus-free  items.  You must   make   certain   the   following   statement Occasionally,  you  may  receive  stock  that  is  not appears  on  the  face  of  the  procurement  document: accompanied  by  an  invoice.  In  these  cases,  the recordskeeper  should  prepare  a  dummy  invoice on a DD 1149. You should make certain this form is   plainly   marked   Dummy.   Use   the   dummy invoice in the same manner as you would use an invoice  from  the  issuing  activity.  Consequently, the  recordskeeper  should  include  all  pertinent information  on  the  dummy  invoice  that  would have  appeared  on  the  invoice  that  should  have accompanied  the  shipment.  If  the  unit  price  of an item you have received is not available to you, you  should  use  the  unit  price  of  the  same  or similar  item  already  carried  in  stock. If  you  receive  the  invoice  from  the  issuing activity later in the same accounting period, the recordskeeper should replace the dummy invoice with  the  invoice  provided  by  the  activity.  The recordskeeper  should  then  correct  the  office records  to  show  any  differences  in  the  values shown  on  the  dummy  invoice  and  those  on  the actual  invoice. If the actual invoice is received in a subsequent accounting  period,  you  should  make  certain  the recordskeeper   follows   another   procedure.   The recordskeeper should attach the actual invoice to the  dummy  invoice.  The  recordskeeper  should then file these invoices in the retained returns for the  accounting  period  in  which  the  dummy  invoice was  reported.  If  differences  in  value  exist  between the  two  invoices,  the  recordskeeper  should  prepare an  adjustment  on  a  DD  1149  to  show  the  debit or credit amount. The records keeper should then report   the   net   difference   on   the   Journal   of Receipts (NAVSUP 977) and should include this amount  as  a  receipt  in  the  next  set  of  returns. “The  vendor  will  indicate  on  the  invoice the  description,  quantity,  and  unit  cost price  of  ordered  items.  The  description, quantity, and normal unit cost price of the bonus-free  items  will  be  listed  separately on  the  invoice  at  no-cost  value.” When   bonus-free   items   are   identical,   you should  post  the  total  quantity  to  the  applicable stock record card. But when bonus items are not identical,  you  should  post  the  total  quantity  of the  ordered  items  only  to  the  applicable  stock record  card.  If  you  are  currently  carrying  items in  stock  that  are  identical  to  the  bonus-free  items, you  should  post  the  bonus-free  items  to  the applicable  stock  record  card.  If  the  bonus-free items are new items and authorized for sale but you  do  not  currently  have  them  in  stock,  you should prepare a new card. You should enter the quantity  and  normal  unit  cost  on  the  new  card. Based on the normal unit cost price of the item, the  ship’s  store  officer  will  establish  a  unit selling price for the bonus-free items. You should sell  the  bonus-free  items  just  as  though  they  were regularly  ordered  items. AUDITING  RECEIPTS An  accurate  set  of  ship’s  store  returns  depends to  a  large  extent  on  the  accuracy  with  which receipt  files  and  records  are  kept.  Thus,  it  is very  important  that  you,  as  the  senior  Ship’s Serviceman,  audit  the  processing,  posting,  and distribution   of   receipt   documents   with   con- siderable  care.  To  stay  abreast  of  procedures, remember to keep your NAVSUP P-487 current. Receipts of Bonus-Free Items Processing Receipt Documents Beware  of  free  items!  Wherever  ship’s  store items   are   being   ordered,   vendors   are   always offering  bonus-free  items  in  various  forms.  One example of a bonus-free item is when you order 11  tubes  of  toothpaste  and  you  are  offered  one free.   Another   example   is   when   you   buy   500 toothbrushes and you are offered a free watch or a  free  camera. The inspection copy signed by the authorized inspector  and  the  responsibility  copy  signed  by  the custodian must be checked for agreement on the quantities of stock received. If they do agree, the copy  signed  by  the  custodian  becomes  the Accountability File copy and holds the custodian responsible  for  all  stocks  received.  The  ship’s 5-4

Privacy Statement - Press Release - Copyright Information. - Contact Us - Support Integrated Publishing

Integrated Publishing, Inc.