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Total Entry
Total is the final closeout entry. Add the
subtotal and difference entries for each column
and enter the totals in the Receipt and Expenditure
columns. These figures must match. The ROM
system computes the total automatically.
Once you complete the above transactions, you
are ready to enter the summary entries at the bottom
of the NAVSUP Form 235. The purpose of most
of these summary entries is to show the differences
and the percentage of overage or shortage.
Retail Store Entry
For each retail store, enter the dollar amount
of the overage or shortage reported on the
difference line followed by the percentage of the
overage or shortage. To compute the percentage
of the shortage or overage, divide the amount on
the difference line by the amount on the sales line.
In the example in figure 6-11, the difference for
retail store number 1 was $116.20 divided by the
sales of $49,161.80. This equals a percentage of
difference of .24 percent. The ROM automatically
posts difference information.
Standard Navy Clothing Store Entry
When you have a separate standard Navy
clothing store, enter the amount of the overage
or shortage reported on the difference line
followed by the percentage of overage or shortage.
The ROM system automatically posts difference
information.
Can Drink Vending Machines Entry
For the can drink vending machines, enter the
dollar amount of the overage or shortage reported
on the difference line followed by the percentage
of the overage or shortage. The ROM system
automatically posts difference information. Below
the percentage of the overage or shortage, enter
the cost of sales. The cost of sales is the amount
shown on line R of ALL Vending Machine
Controls, NAVSUP Form 236, for the accounting
period. Look at figure 6-12 as we use the following
formula to compute the gross profit:
Amount shown on the sales line. . . . $13,166.30
minus
Amount reported on cost of sales
line . . . . . . . . . . . . . . . . . . . . . . . . . . $8,275.96
equals
Gross profit . . . . . . . . . . . . . . . . . . . . $4,890.34
$13,166.30 – $8,275.96 = $4,890.34
Once you figure the gross profit, compute the
percentage of gross profit by dividing the amount
of gross profit by the amount on the sales line.
In our example, $4,890.34 divided by $13,166.30
equals a gross profit percentage of 37 percent.
The ROM system automatically posts this infor-
mation.
Cup-Type Drink Vending Machines Entry
For cup-type vending machines (fig. 6-12),
enter the cost of sales which equals the amount
reported on the sales line ($2,300) minus
the amount reported on the difference line
($1,337.20). The cost of sales in this case would
be $962.80. Below the cost of sales, enter the gross
profit. The gross profit is the amount reported
on the difference line of $1,337.20. Then enter
the percentage of gross profit by dividing the gross
profit of $1,337.20 by the amount on the sales
line of $2,300 to give you gross profit of
58 percent. The ROM system automatically
computes this information.
Other Than Drink Vending
Machines Entry
For other than drink vending machines, enter
the amount of overage or shortage reported on
the difference line followed by the percentage of
overage or shortage. This is computed auto-
matically by the ROM system.
Snack Bar Retail Items Entry
For snack bar retail items, enter the amount
of overage or shortage reported on the difference
line followed by the percentage of overage or
shortage. The ROM system automatically com-
putes difference information.
Snack Bar Manufactured Items Entry
For snack bar manufactured items, enter the
gross profit amount reported on the difference line
followed by the percentage of gross profit. To
compute the percentage of gross profit, divide the
gross profit by the amount reported on the sales
line.
Cost of Operation Entry
For the cost of operation material, enter the
value of all items issued from the Cost of
Operation column except for issues to the drink
6-22
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