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Page Title: Cash Sales Invoice
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The  ship’s  store  officer  reviews  all  entries, checks  amounts  deposited  with  the  disbursing officer,   and   initials   all   entries   in   both   the NAVSUP  Forms  469  and  470  to  indicate  they have  been  checked.  In  ROM  operations,  the  ship’s store officer will additionally check to make sure cash  collections  are  entered  correctly. CASH  SALES  INVOICE A memorandum cash sales invoice deposit of cash with the disbursing officer (DD Form 1149) is prepared monthly to substantiate cash receipts from  sales.  It  is  also  prepared  when  the  ship’s store  officer  or  disbursing  officer  is  relieved,  or when  cash  is  deposited  with  a  different  disbursing officer. Any time a cash sales invoice is prepared, the   ship’s   store   officer   verifies   the   NAVSUP Forms 469 and 470 to make sure figures on the cash sales invoice match with the figures on the NAVSUP  Forms  469  and  470  and  the  figures entered  in  the  ROM  system. The  cash  sales  invoice  is  normally  prepared  by the ship’s store recordskeeper for signing by the disbursing officer. In ROM operations, the ROM system  automatically  totals  cash  collections  and will  print  the  DD  Form  1149  when  required.  In manual  records  after  the  NAVSUP  Form  469  is balanced and closed out for all sales outlets, the collection  agent  forwards  all  information  to  the sales   office   for   preparation   of   the   cash   sales invoice. Figure  3-8  is  an  example  of  a  cash  sales invoice. Look at the figure and study each entry. The amount of cash from retail sales includes cash collected  for  the  month  from  retail  stores  and vending  machines  other  than  drink  vending machines  such  as  candy,  cookie,  and  cigarette. When standard Navy clothing is sold through the same register as ship’s store stock, and the cash register  does  not  have  departmental  keys,  the  retail sales   figure   for   the   first   3   months   of   the accounting  period  will  include  standard  Navy clothing   sales.   At   the   end   of   the   accounting period,  an  inventory  is  taken  of  all  standard  Navy clothing.  The  total  inventory  is  included  on  the Journal  of  Expenditures,  NAVSUP  Form  978, and the cost of standard Navy clothing sales will be forced in closing out the NAVSUP Form 978. Enter this force figure as cash from standard Navy clothing sales on the cash sales invoice, DD Form 1149,  for  the  final  month  of  the  accounting period. The ROM system will automatically compute standard  Navy  clothing  sales  at  the  end  of  the accounting  period  based  on  the  inventory  of  all department  code  L-1  items  entered.  ROM  will post  all  records  that  apply  and  adjust  the  sales figure  on  the  DD  Form  1149. If  the  sales  of  standard  Navy  clothing  are through  a  register  separate  from  sales  received from   ship’s   store   stock,   then   enter   the   cash collected from standard Navy clothing sales each month  of  the  accounting  period.  Cash  collected from  drink  vending  machine  sales  is  the  actual cash collected from drink vending machine sales. Cash  from  snack  bar  sales  is  the  cash  collected from snack bar sales including retail and manu- factured items. Cash from bulk sales is the total cash  collected  from  bulk  sales.  Cash  collected from  amusement  machines  includes  all  cash collected  from  amusement  machines.  Rebate checks  from  exchange  catalog  sales  include  the total  amount  of  all  rebate  checks  received  from the Navy Resale and Services Support Office for exchange  catalog  sales.  Contributions  and  service charges  include  the  total  amount  of  funds  received from   contributions   to   ship’s   store   profits, including  service  charges  collected  and  profits from  sales  of  traveler’s  checks. COMMON  CASH  COLLECTION ERRORS Most  errors  made  in  cash  collection  are  due to   using   improper   cash   collection   procedures. Since the cash and receipts must always balance, there  is  no  room  for  errors  in  cash  collection. The Navy audit service recently did an audit of ship’s store afloat. It was discovered that cash collection  agents  did  not  properly  collect  and record   all   cash   from   retail   sales,   amusement machines, vending   machines,   and   change machines. Cash collections were not made daily, posted to the cash register record, or verified by the   ship’s   store   officer.   The   following   are common  errors  made  in  cash  collection: Cash  is  not  collected  at  the  end  of  each business day except as authorized in the NAVSUP P-487. All  cash  including  change  fund  is  not collected from the retail store or snackbar when it  will  be  closed  for  a  period  of  more  than  72 hours. A  Cash  Receipt  Book,  NAVSUP  Form 470,  is  not  maintained  for  every  sales  outlet, 3-16

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