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subsequent receipt.) Continue this process until
The DD 1155 covering the merchandise
you receive the entire shipment for the merchan-
ordered and the bonus-free items must show the
disc you ordered.
description, quantity, and unit cost price of the
ordered items. The form must also include a
Receipts of Shipments
Without Invoices
separate listing of the quantity, description, and
the no-cost value of the bonus-free items. You
must make certain the following statement
Occasionally, you may receive stock that is not
appears on the face of the procurement document:
accompanied by an invoice. In these cases, the
recordskeeper should prepare a dummy invoice
on a DD 1149. You should make certain this form
is plainly marked Dummy. Use the dummy
invoice in the same manner as you would use an
invoice from the issuing activity. Consequently,
the recordskeeper should include all pertinent
information on the dummy invoice that would
have appeared on the invoice that should have
accompanied the shipment. If the unit price of
an item you have received is not available to you,
you should use the unit price of the same or
similar item already carried in stock.
If you receive the invoice from the issuing
activity later in the same accounting period, the
recordskeeper should replace the dummy invoice
with the invoice provided by the activity. The
recordskeeper should then correct the office
records to show any differences in the values
shown on the dummy invoice and those on the
actual invoice.
If the actual invoice is received in a subsequent
accounting period, you should make certain the
recordskeeper follows another procedure. The
recordskeeper should attach the actual invoice to
the dummy invoice. The recordskeeper should
then file these invoices in the retained returns for
the accounting period in which the dummy invoice
was reported. If differences in value exist between
the two invoices, the recordskeeper should prepare
an adjustment on a DD 1149 to show the debit
or credit amount. The records keeper should then
report the net difference on the Journal of
Receipts (NAVSUP 977) and should include this
amount as a receipt in the next set of returns.
“The vendor will indicate on the invoice
the description, quantity, and unit cost
price of ordered items. The description,
quantity, and normal unit cost price of the
bonus-free items will be listed separately
on the invoice at no-cost value.”
When bonus-free items are identical, you
should post the total quantity to the applicable
stock record card. But when bonus items are not
identical, you should post the total quantity of
the ordered items only to the applicable stock
record card. If you are currently carrying items
in stock that are identical to the bonus-free items,
you should post the bonus-free items to the
applicable stock record card. If the bonus-free
items are new items and authorized for sale but
you do not currently have them in stock, you
should prepare a new card. You should enter the
quantity and normal unit cost on the new card.
Based on the normal unit cost price of the item,
the ship’s store officer will establish a unit
selling price for the bonus-free items. You should
sell the bonus-free items just as though they were
regularly ordered items.
AUDITING RECEIPTS
An accurate set of ship’s store returns depends
to a large extent on the accuracy with which
receipt files and records are kept. Thus, it is
very important that you, as the senior Ship’s
Serviceman, audit the processing, posting, and
distribution of receipt documents with con-
siderable care. To stay abreast of procedures,
remember to keep your NAVSUP P-487 current.
Receipts of Bonus-Free Items
Processing Receipt Documents
Beware of free items! Wherever ship’s store
items are being ordered, vendors are always
offering bonus-free items in various forms. One
example of a bonus-free item is when you order
11 tubes of toothpaste and you are offered one
free. Another example is when you buy 500
toothbrushes and you are offered a free watch or
a free camera.
The inspection copy signed by the authorized
inspector and the responsibility copy signed by the
custodian must be checked for agreement on the
quantities of stock received. If they do agree, the
copy signed by the custodian becomes the
Accountability File copy and holds the custodian
responsible for all stocks received. The ship’s
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