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In manual recordskeeping, as you fill in one
page of the journal of receipts, you start another
page, bringing the total figures from the previous
page forward and entering them in the appropriate
columns of the new page. This is a simple process;
however, many errors are made when this is done
so you should be extra careful. Always use an adding
machine to add each column of the old page. Attach
the adding machine tape to the page you added as
shown in figure 2-8. Attach the adding machine
tape with one staple so it can be lifted to see all
information on the page. Continue this procedure
until the last day of the accounting period. This
procedure is also used for the Ship’s Store Afloat
Financial Control Record, NAVSUP Form 235,
and the Journal of Expenditures, NAVSUP Form
978, which will be covered in this chapter also.
Monthly Transmittal
Once a month the ship’s store officer will
forward one legible copy of every receipt
document including both credit memorandums
and receipts from requisition and receipts from
purchase (taken from files SSA-4 and SSA-5) to
the appropriate fleet accounting and disbursing
center (FAADC) under a letter of transmittal.
Additionally, ROM users forward a floppy
diskette containing receipt information for the
month. Once the receipt documents are trans-
mitted to a FAADC, you should make the follow-
ing manual entry on the NAVSUP Form 977:
“Receipt documents
through
forwarded to
(FAADCPAC OR FAADCLANT, as
appropriate) on (date).”
If your ship’s store officer did not forward any
receipts because there were no receipts during the
month and a negative letter report was forwarded
to a FAADC, then you make the following entry
on the NAVSUP Form 977:
“Negative document report forwarded to
(FAADCPAC or FAADCLANT, as
appropriate) on (date).”
The ROM system will separate correctly
entered receipts into groups automatically in the
ROM receipts function. ROM users will produce
the transmittal of receipt documents, floppy
diskette, and the letter of transmittal in the resale
operations reports function. ROM users will
compare the receipts listed on the ROM-generated
transmittal of receipts to verify that the total cost
value in the ROM equals the actual cost value of
merchandise received. The ROM will auto-
matically enter the appropriate statement on the
NAVSUP Form 977 after the letter of transmittal
has been generated.
JOURNAL OF EXPENDITURES,
NAVSUP FORM 978
The primary purpose of the Journal of
Expenditures, NAVSUP Form 978, is to provide
an accumulated record of all expenditures at cost,
standard, or markdown prices. (See fig. 2-9.) The
Journal of Expenditures, NAVSUP Form 978, is
located in file SSA-3 along with the Journal of
Receipts, NAVSUP Form 977. It is closed out and
balanced on the last day of the accounting period
and used as a source document for preparation
of the financial returns.
Figure 2-9.—The Journal of Expenditures, NAVSUP Form 978.
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