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separate inventory control record. Procedures for
line and caption entries are described below. You
should refer to figure 4-2 as you read the instruc-
tions below.
Line and Caption
Instructions for Entries
Date
A. Authorized
Inventory
B. Authorized
Increases
C. Total Author-
ized Inventory
D. Beginning
Inventory
E. Receipts
F. Surveys to
NSF and
Issues to
Ship’s Use
G. Other Expend-
itures
Enter period of time
covered.
Enter the value of the sales
for the previous fiscal year
times 25%.
Enter the amount necessary
for the number of months
remaining in the deploy-
ment.
Enter the total of line A
plus line B.
For the first month of each
accounting period:
Enter the actual physi-
cal inventory at standard
price.
For the other months of the
accounting period:
Enter the value of the
balance inventory (line
H) from the previous
month.
Enter the value of all
receipts of standard Navy
clothing for the month, as
taken from the Journal of
Receipts, NAVSUP 977.
Enter the value of all
surveys to the Navy Stock
Fund and issues to ship’s
use.
Enter the value of Cash
from Standard Navy Cloth-
ing Sales from your Memo-
randum Cash Sales Invoice
Deposit of Cash with
the Disbursing Officer,
DD 1149.
Line and Caption
Instructions for Entries
H. Balance
Inventory
I. Over/Under
Inventory
J. Outstanding
Orders
K. Monies Avail-
able for New
Stock
Stock Turn
For the first 3 months of
the accounting period:
Enter the value of the be-
ginning inventory at stand-
ard price plus receipts
minus expenditures (line
D plus line E minus line F
minus line G).
For the last month of the
accounting period:
Enter the actual physical
inventory at standard price.
Enter the total value of the
total authorized inventory
minus the balance inven-
tory (line C minus line H).
This amount indicates
whether or not standard
Navy clothing is over or
under your authorized
inventory levels.
Enter the total value of all
outstanding orders for
standard Navy clothing, as
taken from the Outstanding
Requisition File (SSA-12).
At no time should the
balance inventory plus the
outstanding orders exceed
your total authorized in-
ventory.
Enter the amount over/
under inventory minus out-
standing orders (line I
minus line J). This amount
represents the money avail-
able to you to buy new
standard Navy clothing
stock.
The cumulative value of
other expenditures (ex-
cluding surveys to the Navy
Stock Fund and issues to
ship’s use) divided by the
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