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As required by the NAVSUP P-487, all cash
from sales made in the retail store must be cleared
through cash registers at the time of the sales. In
addition, all sales must be recorded daily in the
Cash Register Record (NAVSUP 469) and the
Cash Receipt Book (NAVSUP 470) according to
guidelines set forth in the NAVSUP P-487. The
types of cash registers that are considered to be
satisfactory and acceptable for use in ship’s stores
are discussed in detail in the NAVSUP P-487.
You will need a change fund—usually a max-
imum of $50—to open the store. Until you receive
sufficient cash from sales to start the change fund,
the disbursing officer will advance an amount of
change to the operator in exchange for a NAV-
COMPT 211. You can increase the change fund
for special occasions, such as paydays. All change
funds must be authorized in writing and approved
by the commanding officer. The advance for
the change fund is not a sale and must not be rung
into the register.
On ships operating multiple retail sales outlets,
the disbursing officer may entrust change funds
to the custody of the ship’s store officer, a
designated assistant, or a collection agent. The
disbursing officer must have the written approval
of the commanding officer before assigning the
custody of the change fund. In fact, you may be
charged with the responsibility of advancing funds
to the retail store operators.
The ship’s store officer is responsible for
collecting the cash from the retail store and
depositing it with the disbursing officer. (This
responsibility rests with the ship’s store officer
although you might be designated as the collec-
tion agent.) Cash must be collected from the store
daily. Cash not to exceed $50 may be left in the
register overnight except when more than one shift
is operated. (Type commanders may authorize up
to $100 if they feel it necessary.)
All cash must be collected at the end of the
accounting period. Cash must also be collected
if the store will be closed longer than 72 hours,
if the ship’s store officer is relieved, or if the retail
store operator is relieved. This rule minimizes any
losses that could occur if someone were to break
into the store. Mandatory cash collections will
save you the burden of advancing change funds
daily and exchanging receipts.
Normally, the ship’s store officer (or you, as
the collection agent) will go to the store at the close
of business each day to make the collection, tak-
ing the Cash Register Record (NAVSUP 469)
along. The ship’s store officer or the designated
collection agent who has the only key to the
register will record the ending register reading in
the appropriate column of the NAVSUP 469. By
subtracting the day’s beginning reading from the
ending reading, the ship’s store officer or agent
can determine the value of cash received during
the day. This total is added to the amount of
money that was left in the register for change at
the close of business on the previous day. The
result is the actual amount of cash that should
be in the register. Any shortages or overages in
excess of $5 that are not substantiated by
overring or refund vouchers must be examined
and initialed. Such differences would most likely
result from errors that occurred when change was
made to customers. It is possible, however, for
over- or underrings to be made. If the operator
discovers the fact at the time, the operator should
mark the register tape accordingly and make up
an Overring/Refund Voucher (NAVSUP 972).
Primarily to make the postings easier and to pre-
vent errors, you should see that collections are
made to the nearest dollar value. For example,
if the actual cash in the register was $173.38, the
ship’s store officer or the designated collection
agent would leave $49.38 for change and collect
$124. The ship’s store officer or agent would then
sign the store operator’s Cash Receipt Book
(NAVSUP 470) as a receipt for the $124.
You should also remember there are several
optional procedures for the collecting of cash,
such as the use of moneybags and night depository
safes. If the conditions warrant (as they do on
many larger ships), these procedures should be
followed according to instructions in the NAV-
SUP P-487.
As in any other retail operation, there are cir-
cumstances when a customer is justified in ask-
ing for a refund of cash that was previously paid
out for merchandise. The NAVSUP P-487
authorizes the ship’s store officer to grant a
refund in two cases:
1. When merchandise is guaranteed by the
manufacturer and returned within the warranty
period
2. When merchandise can be reasonably
assumed to have been defective at the time of sale
and is returned within 30 days of such a sale
When a refund is desired and proper, an
Overring/Refund Voucher (NAVSUP 972) must
be completed and approved by the ship’s store
officer. When cash is collected at the close of
business, the cash should be short by the amount
of the refund. A special entry should then be
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