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inventory of 552 brought forward from the last
accounting period to the total of all entries in the
Receipt column, 288, to get the total of 840. This
figure must equal the total entries of expenditures,
including the sales figure of 620 plus the closing
inventory of 220 for the accounting period. These
figures total 840. If the totals do not match, the
ship’s store officer must recheck the NAVSUP
Form 464 to determine where the discrepancy
occurred. The ROM system automatically closes
out the NAVSUP Form 464 after end of period
closeouts. Any differences are examined by the
ship’s store officer.
DISCREPANCY LIST
A discrepancy list showing gains or losses both
in quantity and retail dollar value is prepared for
any differences in the bulk storeroom. Before the
discrepancies are included on this list, the ship’s
store officer will investigate them thoroughly. This
is done by reinventorying the item or items having
a discrepancy, searching for posting errors such
as documents that were not posted or quantities
that were entered incorrectly, or by checking to
make sure the math is correct on the stock record
in manual procedures. If an inventory difference
cannot be resolved after the inventory has been
examined as required by the NAVSUP P-487, the
ship’s store officer includes the item on the list.
The discrepancy list is locally prepared. See
figure 6-10 for an example of a bulk storeroom
discrepancy list. The ship’s store officer indicates
on the discrepancy list what corrective action was
taken. If the operation of the bulk storeroom is
considered satisfactory, it will be reopened.
The ROM system automatically generates this
discrepancy list for you after all inventory data
are entered. The total dollar value at retail of the
differences shown on the discrepancy list is
included on the back of the ship’s store Balance
Sheet and Profit and Loss Statement, NAV-
COMPT Form 153.
Figure 6-10.—Bulk storeroom discrepancy list (sample).
6-18
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