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Figure 6-1.—Layout sketch for the retail store and bulk storeroom.
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ROM Inventory Procedures
Any stock that is slow-moving, damaged, or obsolete must be properly marked down to the new cost price and the price changed before the inventory cutoff date. INVENTORY  PROCEDURES The  ship’s  store  officer,  as  we  mentioned  earlier,  is  responsible  for  the inventory.  In  manual  recordskeeping,  the  Inventory  Count  Sheet,  NAVSUP Form 238, is used to record inventories. Each set of count sheets consists of four copies that are color-coded in white, yellow, pink, and blue. Count sheets are  serialized  by  the  ship’s  store  officer  using  a  locally  prepared  number  control log for inventory count sheets. The number control log also includes columns for the serial number, first count team, second count team, and count sheet returned  to  the  ship’s  store  officer. The same serial number is used for the entire set of four sheets. The serial numbers must be accounted for whether used or voided. After all count sheets are serialized, the ship’s store officer will provide sufficient sets to each sales outlet  operator  and  bulk  storeroom  custodian.  A  separate  set  of  inventory count  sheets  is  used  for  each  space  inventoried. Before inventory, the custodian of the space being inventoried must prelist the required information on the Inventory Count Sheet, NAVSUP Form 238. The  actual  stock  to  be  inventoried  is  recorded  on  the  inventory  count  sheet following the inventory pattern. The inventory pattern is determined before the actual inventory count. Normally the inventory pattern of a space begins on  the  left  and  works  to  the  right  of  each  section  of  the  space  and  the responsible  custodian  follows  this  pattern  when  prelisting  information.  The responsible custodian is required to prelist the following information on the NAVSUP   Form   238: Data  Caption Instructions  for  Entry Prelisted  by  responsible Enter the name and rate of the sales outlet custodian operator  or  bulk  storeroom  custodian. Fixture  number Enter  the  fixture  number  as  assigned  to  each bin,  shelf,  showcase,  and  so  forth,  if  it applies. Item  description Enter  a  short  description  and  the  stock number  of  the  actual  stock  in  the  space  to be  inventoried. Unit Enter  the  unit  of  issue  of  each  item  to  be inventoried. The  responsible  custodian  is  required  to  leave  the  last  four  lines  of  the NAVSUP  Form  238  blank  while  prelisting.  This  is  done  so  that  items  that were  missed  or  omitted  can  be  added  during  the  inventory.  Retail  and  cost prices  of  the  items  are  not  included  in  the  prelisting. Once  the  prelisting  is  complete,  the  responsible  custodian  forwards  the NAVSUP Form 238 to the ship’s store officer. The ship’s store officer reviews the NAVSUP Form 238 and makes sure all merchandise on all fixtures has been  prelisted  by  comparing  the  NAVSUP  Form  238  to  the  layout  sketch. 6-4

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