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Receipts and expenditures—Continued
receipts—Continued
stowage, 5-6 to 5-7
supervising receipts, 5-2 to 5-4
receipts directly into the ship’s
store, 5-2 to 5-3
receipts of bonus-free items, 5-4
receipts of partial shipments, 5-3
to 5-4
receipts of shipments without
invoices, 5-4
receipts on board ship, 5-2
short, excess, or damaged ship-
ments, 5-3
Records and returns, 7-1 to 7-34
analysis of ship’s store operations, 7-26
to 7-30
external analysis, 7-29 to 7-30
FAADC analysis, 7-29
NAVRESSO analysis, 7-29 to
7-30
internal analysis, 7-26 to 7-29
markups, 7-27
operation expenses, 7-27
sales-stock ratio, 7-26 to 7-27
Ship’s Store Profits, Navy, 7-28
to 7-29
vending machines, amusement
machines, and dollar bill
changers, 7-27 to 7-28
auditing returns, 7-14 to 7-26
assembling and substantiating the
returns, 7-19 to 7-26
arrangement of original and
retained returns, 7-24
disposition of retained returns,
7-26
forwarding of original returns,
7-25 to 7-26
make up of original (forwarding)
and retained records, 7-24
delay and delinquency, 7-14
merged returns, 7-14
Ship’s Store Balance Sheet and
Profit and Loss Statement, 7-14
to 7-19
additional requirements, 7-18
certification statement, 7-18
distribution of the NAVCOMPT
153, 7-18 to 7-19
Expenditures caption, 7-14 to
7-17
Profit and Loss Statement (Ex-
penditures section), 7-17 to
7-18
Records and returns—Continued
auditing returns—Continued
Ship’s Store Balance Sheet and
Profit and Loss Statement—Con-
tinued
Profit and Loss Statement (Re-
ceipts section), 7-17
profit computations, 7-18
Receipts caption, 7-14
auditing techniques, 7-6 to 7-14
auditing closeout, 7-6 to 7-14
Journal of Expenditures, 7-10
to 7-14
Journal of Receipts, 7-10
Ship’s Store Afloat Financial
Control Record, 7-8 to 7-10
stock record cards, 7-6 to 7-8
inventories, 7-2 to 7-6
definition and purpose, 7-3
mid-accounting period inventory, 7-6
preparation for inventory, 7-3 to 7-4
advance recording, 7-4
inventory sheets, 7-3 to 7-4
inventory teams, 7-3
scheduling, 7-4
supervision of procedures, 7-4 to 7-6
actual count, 7-4
extending and summarizing the
inventories, 7-6
first count, 7-4
inventory affidavit, 7-5
price line inventory, 7-5
reconciliation of the first and
second counts, 7-5
second count, 7-5
security, 7-5
verification of stock records, 7-5
to 7-6
operational objectives, 7-30 to 7-31
ship’s store profits, 7-1 to 7-2
charges against ship’s store profits,
7-2
general fund, 7-1 to 7-2
recreation fund, 7-2
ships without Supply Corps officers,
7-32 to 7-34
closeout of records, 7-32
closing out the cashbook, 7-32
closing out the NAVSUP 209,
7-32
inventories, 7-32
preparation of the Financial Control
Record, 7-32 to 7-37
Recreation fund, 7-2
References, AVI-1 to AVI-2
I-6
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