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the last receipt document by rounding off the unit
cost price to the nearest cent, that is, .475 becomes
.48. Post this new cost price to the NAVSUP
Form 464 and make no adjustments for gains or
losses because they will be absorbed in the cost
of retail sales at the end of the accounting period.
If the new unit cost price is the same or more than
the retail price of the item shown on the stock
record, the ship’s store officer should be notified.
If the ship’s store officer decides that the retail
price should be raised, the officer will do a
markon using a Retail Price Change, NAVSUP
Form 983.
When using the ROM system, you will enter
the cost price for each item ordered and received
in the ROM receipt function. The cost price you
enter will be the cost per purchase unit and not
the total cost. The price you enter will not include
discounts, transportation or freight charges,
because these amounts are calculated and
automatically added to the cost price when the
ROM figures the selling price for each item. Once
you enter the cost price per purchase unit it will
be posted by the ROM to the items stock record
master as the cost price per purchase unit. The
ROM will then compute the cost price per retail
unit by dividing the cost price per purchase unit
by the number of retail units in one purchase unit.
For example, you purchase 36 packages of athletic
tube socks and there are 12 pairs of socks in each
package and each package costs $24.00. Your
purchase unit is “package” and each package
costs $24.00, therefore, your cost per purchase
unit is $24.00. The tube socks themselve are sold
by the pair and there are 12 pairs in one package,
therefore you divide $24.00 by 12 and the cost per
retail unit is $2.00. The cost price per retail unit
is also automatically posted to the stock record
by the ROM system. The cost price per purchase
unit in the ROM receipt function must equal the
cost price per purchase unit on the NAVSUP
Form 464. If it doesn’t match, you either enter
the price as is on the NAVSUP Form 464 and
prepare a retail price change to adjust the selling
price or prepare a retail price change before
entering the receipt price for each item.
PURCHASE ORDER AND
REQUISITION LOGS
Once you have extended and posted the receipt
document to the NAVSUP Forms 464 and 977,
you will fill in the necessary information in the
requisition or purchase order log, whichever
applies. When using the ROM system, you are not
required to maintain these logs because the ROM
system automatically assigns serial numbers to
purchase orders and requisitions and maintains
records similar to the purchase order and
requisition logs.
PROCESSING RECEIPTS IN
COMBINED RESPONSIBILITY
The processing of receipts in combined
responsibility is basically the same as separate
responsibility with a few exceptions. Under the
combined responsibility, you must post the total
retail or cost value of each receipt document,
whichever applies to the Ship’s Store Afloat
Financial Control Record, NAVSUP Form 235,
located in the Financial Control Record File,
SSA-1. Also procedures for entering receipts to
the Stock Record, NAVSUP Form 464, are
different in combined operations. When using the
ROM system, you won’t have to worry about the
differences because the ROM will automatically
adjust for these differences on the NAVSUP
Forms 235 and 464 once you have indicated in
the ROM constants function that a combined
responsibility is in effect.
Extensions in Combined Operations
In a combined responsibility operation, you
will basically follow the same procedures for
accomplishing extensions as we discussed earlier
with separate responsibility y. You will first enter
all available receipt data in the ROM receipt
function. The ROM will then assign the next
available receiving number, enter and extend the
receipt document, and post all receipt data to the
applicable records. You will then extend the
receipt document manually to determine the total
dollar value at cost and retail. The manually
extended total dollar value at cost will be
compared to the amount the ROM posted to the
Journal of Receipts, NAVSUP Form 977, to
make sure they agree. You will then determine the
total dollar value at retail on the receipt document
and compare it with what was posted to the Ship’s
Store Afloat Financial Control Record, NAVSUP
Form 235, by the ROM. To compute the total
dollar value at retail, you enter the retail unit price
as shown on the Stock Record, NAVSUP Form
464, for each item on the receipt document and
multiply it by the quantity received. In figure 4-15
our unit retail price is $57.00, which is multiplied
by the quantity received, 12, to give you the total
dollar value at retail of $684.00. The figure
4-20
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