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Any stock that is slow-moving, damaged, or obsolete must be properly marked
down to the new cost price and the price changed before the inventory cutoff
date.
INVENTORY PROCEDURES
The ship’s store officer, as we mentioned earlier, is responsible for the
inventory. In manual recordskeeping, the Inventory Count Sheet, NAVSUP
Form 238, is used to record inventories. Each set of count sheets consists of
four copies that are color-coded in white, yellow, pink, and blue. Count sheets
are serialized by the ship’s store officer using a locally prepared number control
log for inventory count sheets. The number control log also includes columns
for the serial number, first count team, second count team, and count sheet
returned to the ship’s store officer.
The same serial number is used for the entire set of four sheets. The serial
numbers must be accounted for whether used or voided. After all count sheets
are serialized, the ship’s store officer will provide sufficient sets to each sales
outlet operator and bulk storeroom custodian. A separate set of inventory
count sheets is used for each space inventoried.
Before inventory, the custodian of the space being inventoried must prelist
the required information on the Inventory Count Sheet, NAVSUP Form 238.
The actual stock to be inventoried is recorded on the inventory count sheet
following the inventory pattern. The inventory pattern is determined before
the actual inventory count. Normally the inventory pattern of a space begins
on the left and works to the right of each section of the space and the
responsible custodian follows this pattern when prelisting information. The
responsible custodian is required to prelist the following information on the
NAVSUP Form 238:
Data Caption
Instructions for Entry
Prelisted by responsible
Enter the name and rate of the sales outlet
custodian
operator or bulk storeroom custodian.
Fixture number
Enter the fixture number as assigned to each
bin, shelf, showcase, and so forth, if it
applies.
Item description
Enter a short description and the stock
number of the actual stock in the space to
be inventoried.
Unit
Enter the unit of issue of each item to be
inventoried.
The responsible custodian is required to leave the last four lines of the
NAVSUP Form 238 blank while prelisting. This is done so that items that
were missed or omitted can be added during the inventory. Retail and cost
prices of the items are not included in the prelisting.
Once the prelisting is complete, the responsible custodian forwards the
NAVSUP Form 238 to the ship’s store officer. The ship’s store officer reviews
the NAVSUP Form 238 and makes sure all merchandise on all fixtures has
been prelisted by comparing the NAVSUP Form 238 to the layout sketch.
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