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6-44.
In closing out the NAVSUP 978, you should
take the closing inventory from which of
the following forms?
1.
NAVSUP Form 238
2.
NAVSUP Form 464
3.
NAVSUP Form 977
4.
NAVSUP Form 978
6-45.
Your total inventory should be broken
down into what two categories?
1.
Cost of vending machine operations
and cost of snack bar operations
2.
Clothing and ship’s store stock
3.
Clothing and cost of operations
4.
Ship’s store stock and cost of
operations
6-46.
The last figure that you must post on the
Journal of Expenditures is the cost of
sales--retail.
You should arrive at this
figure by which of the following means?
1.
Compute it from information in the
first two columns of the NAVSUP 235
2.
Add all receipts and subtract all
issues on the NAVSUP 235
3.
Force the figure since you know the
value of all other entries, including
the totals
4.
Compute from information reported on
your NAVCOMPT 153
6-47.
The cost of sales --retail figure absorbs
all errors and directly influences the
ship’s store profits.
1.
True
2.
False
6-48.
An accurate set of ship’s store returns
in dependent primarily on which of the
following factors?
1.
A high sales figure
2.
A low sales figure
3.
An accurate closeout
4.
Both 2 and 3 above
Learning Objective:
Determine the
procedures you should follow for
conducting an audit of ship’s store
returns.
6-49.
Within what maximum period of time from
the end of the accounting period must the
ship’s store returns be submitted?
1.
15 days
2.
20 days
3.
30 days
4.
5 days
6-50.
6-51.
6-52.
6-53.
6-54.
6-55.
Normally, the time frame for an
accounting period is 4 months.
Under
which of the following circumstances can
this time frame be shortened or extended?
1.
When the accountable officer is being
relieved
2.
When merged returns have been
authorized
3.
Both 1 and 2 above
4.
When operations prevent the ship
from preparing the returns
Which of the following dates is not a
date on which an accounting period ends?
1.
31 January
2.
30 June
3.
30 September
4.
31 May
Which of the following dates represent
the end of the only accounting period
that CANNOT be merged?
1.
31 May
2.
30 September
3.
31 January
4.
30 June
Under unusual or emergency circumstances
when returns must be merged for the
period from September through 31 October,
an original request for exception must be
forwarded to what authority?
1.
Navy Resale Services Support Office
2.
Naval Supply Systems Commend
3.
Navy regional finance center
4.
Fleet accounting and disbursing
center
The original of the letter that
authorized your merged returns must
be included with the returns when the
returns are submitted.
1.
True
2.
False
When ship’s store returns must be
submitted late, a letter from the
commending officer explaining the reasons
for delay must be forwarded to the type
commander with copies to which of the
following authorities?
1.
Naval Supply Systems Commend
2.
Navy Resale and Services Support
commend office
3.
Appropriate fleet accounting and
disbursing center
4.
All of the above
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