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The Journal of Expenditures, NAVSUP Form 978, is started on the first
day of the new accounting period. Unlike the other stock control forms there
is no initial entry to make in manual records. All you need to do is place a
new NAVSUP Form 978 in file SSA-3 and indicate the new accounting period
on it.
The most important thing for you to remember when using the NAVSUP
Form 978 in manual recordskeeping is to make entries to the correct column
as soon as possible after an expenditure transaction occurs because the
NAVSUP Form 978 is not used much and it is easy to forget to enter a
transaction. When using the NAVSUP Form 978 in manual recordskeeping,
you should make the following entries:
Data Block and Caption
Date
Invoice number
Expended to
Ship’s Store
To Other Supply Offi-
cers
Other Expenditures
Instructions for Entry
Enter the date of the transaction.
For markdown below cost or markdowns to zero
enter the price change number you assigned from
the Number Control, NAVSUP Form 980.
For other expenditures enter the expenditure
number shown in the expenditure invoice log.
NOTE: The supply officer normally provides a
separate series of expenditure account numbers,
as discussed in NAVSUP P-485.
Enter where it was expended.
Enter the total cost value of ship’s store stock
expended to other supply officers excluding
standard Navy clothing items.
Enter the total cost value of all other expenditures
excluding expenditures to other supply officers
and any expenditures of standard Navy clothing
items.
Clothing
To Other Supply Offi-
Enter the total cost value of standard Navy
cers
clothing stock expended to other supply officers.
Other Expenditures
Enter the total cost value of all other expenditures
involving standard Navy clothing stock with the
exception of clothing stock expended to other
supply officers.
ROM users will not have to make manual entries to the NAVSUP Form
978. The ROM system automatically maintains the form. The ROM will post
all expenditures entered in the ROM data base to the correct column of the
NAVSUP Form 978. The NAVSUP Forms 977 and 978 may be printed as
often as desired using the resale operations reports function. Only current
accounting period transactions will be printed.
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