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phonograph records; prerecorded tapes and
cassettes;
film; motion picture magazines
(cartridges); and photo mailers. When your ship’s
store is procuring these items from vendors listed
in the Ship’s Store Afloat Catalog on a guaranteed
sale basis or under other conditions permitting
return for credit, the purchase orders must con-
tain the following clause: “RETURN FOR
EXCHANGE OR CREDIT. Any unsold items
may be returned prepaid to the vendor in
exchange for other items or for credit memo-
randum in accordance with the terms and condi-
tions listed in the Ship’s Store Contract
Bulletin or Ship’s Store Afloat Catalog in effect
on the date of this order.”
CREDIT MEMORANDUM.— Assume that
you received stereo albums valued at $75 cost in
January. At the end of February, you still have
$50 worth of albums on board and sales have
stopped. Since your ship’s store orders regularly
from the vendor, the best procedure would be to
return the remaining albums to the vendor for a
credit memorandum.
If your ship’s store is operating under separate
accountability and the albums are located in the
retail store, you should prepare an Intrastore
Transfer Data (NAVSUP 973) to expend the retail
value of the albums from the Retail Store column
of the Financial Control Record (NAVSUP 235).
You should then transfer the albums to the bulk
storeroom. You should always follow this pro-
cedure before returning any merchandise in a
separate operation.
The recordskeeper then should prepare a
DD 1149 listing the quantity of stock returned,
the unit cost prices, and the cost extensions. (See
fig. 5-1.) The quantities returned should be
Figure 5-1.—Exchange of merchandise for a credit memorandum.
5-15
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