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Page Title: Journal of Receipts, NAVSUP Form 977
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In manual recordskeeping, once the records- keeper receives both the original and quadrupli- cate copies, the quantities broken out and received will be compared. If there are no differences, the quantities received will be circled on the original and  entered  and  circled  on  the  triplicate  copy.  The sales outlet or service activity operator will sign the original and the triplicate copy. The original will  be  forwarded  to  the  ship’s  store  officer  for extensions  and  compared  with  the  triplicate  copy. It  will  then  be  filed  in  the  Accountability  File, SSA-21. The recordskeeper will use the triplicate copy  for  posting  the  records. If  there  are  no  discrepancies  between  the original   and   the   quadruplicate   copy   in   ROM procedures,  the  quantities  received  will  be  circled on  the  original  and  the  triplicate  copy  of  the intrastore   transfer   request.   The   original   and triplicate copies are signed by the sales outlet or service activity operator receiving the stock. The recordskeeper  will  then  enter  the  information  into the   ROM   and   generate   and   print   the   final intrastore   transfer.   The   original   of   the   final intrastore  transfer  is  matched  with  the  original  of the intrastore transfer request. Both documents are then forwarded to the ship’s store officer and filed   in   the   Accountability   File,   SSA-21.   The triplicate  copy  along  with  the  final  intrastore transfer  are  filed  in  the  Number  Control  and Breakout File, SSA-2. The quadruplicate copy is returned  to  the  person  receiving  the  stock. If  a  discrepancy  is  noted  between  what  the bulk storeroom custodian broke out and what the sales outlet or service activity operator received, an  inventory  will  be  conducted  immediately  of  the item   in   the   bulk   storeroom   and   the   count compared   against   the   corresponding   Stock Record,  NAVSUP  Form  464.  After  reaching  an agreement  on  the  actual  quantities  broken  out, the  bulk  storeroom  custodian  and  the  sales  outlet or  service  activity  operator  will  correct  and  initial all  copies  of  the  NAVSUP  Form  973.  If  an agreement  cannot  be  reached,  the  ship’s  store officer  will  make  the  final  determination  based on all known circumstances and initial the changes on  the  NAVSUP  Form  973. When ROM users note a discrepancy between the  quantities  broken  out  and  received,  the problem is taken care of in the same manner as discussed  previously  in  manual  procedures.  ROM users will enter changes to the amounts broken out on the original intrastore transfer request to the  final  intrastore  transfer.  The  recordskeeper will print the final intrastore transfer and compare it  to  the  original  intrastore  transfer  request  to make sure they match. The documents are then filed as discussed earlier. FILE SSA-3 File   SSA-3   is   the   journal   of   receipts   and journal of expenditures file. This file contains the NAVSUP  Forms  977  and  978. Journal of Receipts, NAVSUP Form 977 The  primary  purpose  of  the  Journal  of Receipts,  NAVSUP  Form  977,  is  to  provide  an accumulated  record  of  all  receipts  at  cost  price. It  is  closed  out  and  balanced  on  the  last day  of  the  accounting  period  and  is  used  as  a source  document  for  preparing  the  financial returns. A  new  Journal  of  Receipts,  NAVSUP  Form 977, is started on the first day of the accounting period. The first and most important entry made on the NAVSUP Form 977 at this time in manual records  keeping  is  the  total  cost  value  of  ship’s store   and   clothing   inventory   brought   forward from the previous accounting period. This entry is   made   as   shown   in   figure   2-6   under   the applicable Other Sources column. Enter the total clothing inventory under the heading Clothing in the  column  marked  Other  Sources.  Enter  the  total ship’s store inventory, at cost, under the heading Ship’s  Store  in  the  column  marked  Other  Sources. The ship’s store inventory includes all retail stores, vending  machines,  snack  bars,  bulk  storerooms and  cost  of  operations  items. The  ROM  system  also  keeps  the  NAVSUP Form 977 on file. You won’t have to worry about making   entries   on   the   NAVSUP   Form   977 because  the  ROM  automatically  maintains  the form and makes the necessary entries including posting  the  inventory  brought  forward  from  the previous  accounting  period.  A  ROM-generated NAVSUP  Form  977  is  shown  in  figure  2-7. 2 - 8

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