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Assignment Questions - 14238_229
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Assignment Questions - 14238_231
6-66. How is the cost of sales figure for  cup-type  vending  machines determined on the NAVSUP Form 235  during  closeouts? 1. Divide  the  inventory brought  forward  entry  by the  difference  entry 2. Subtract  the  sales  entry from  the  inventory  brought forward  entry 3. Subtract  the  sales  entry from  the  amount  reported  on the  difference  line 4. Divide the total entry by the  difference  entry 6-67. When  determining  the  percent  of difference  for  the  entire ship’s  store  operation,  from what  record/form  will  you obtain  the  figures  for  the differences  of  each  individual sales  outlet? 1. The  discrepancy  list 2. NAVSUP Form 235 3. NAVSUP Form 236 4. NAVSUP Form 233 6-68. An  excessive  difference  exists in the ship’s store operation when  the  total  inventory  dollar value  difference  between  the financial  control  records  and physical  inventory  exceeds  what amount? 1. $295.00 or 0.25% of the total sales 2. $325.00 or 0.5% of the total sales 3. $500.00 or 0.75% of the total sales 4. $750.00 or 1.0% of the total total sales 6-69. What  officer  will  initiate  an informal  examination  of  an excessive loss in the ship’s store  operation  when  it  cannot be resolved at a divisional level? 1. The  supply  officer 2. The  legal  officer 3. The  commanding  officer 4. The  ship’s  type  commander 6-70. 6-71. 6-72. 6-73. At the completion of the informal  investigation,  an excessive  difference  exists. A letter report is then sent to which of the Following commands/activities? 1. Type  commander 2. NAVRESSO 3. NAVSUP 4. All of the above What  command/activity  may direct  the  implementation  of special  inventory  requirements? 1. The  Navy  Accounting  and Finance  Center 2. NAVRESSO 3. The  Fleet  Accounting  and Disbursing  Center 4. NAVSEA A  disproportionate  difference exists in the ship’s store operation when the total inventory  dollar  value difference  between  the financial  control  records  and physical  inventory  exceeds  what percent of total sales? 1. 1.0 percent 2. 2.0 percent 3. 3.0 percent 4. 2.5 percent How are gains or losses of ship’s  store  stock  accounted for? 1. 2. 3. 4. Gains or losses  are absorbed in the cost of sales retail on the NAVSUP Form 978 Losses are surveyed to the Navy Stock Fund and gains are handled as a gain by inventory All  differences  are  carried forward to the next accounting  period Losses are charged to the Ship’s  Store  Profits,  Navy (SSPN) and gains are credited to the Navy Stock Fund 58

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