7. Protestant account custodianAlice L.
Ship, RP2, USN.
8. Purchase Order numbersRoman
Catholic account numbers will begin with C-75
and Protestant account numbers will begin with
9. Check numberswill begin with number
522. In this practice application, complete
records will not be kept for a checking account.
However, checks will be issued and recorded as
required on the various forms.
10. Petty cash voucher numberswill begin
with number 48.
11. August 1 beginning balancesRoman
,214.96); and, Composite Balance
Besides the above information, additional
guidance will be provided as needed to explain
all the transactions required for performing the
for this particular
It should be noted that this application will
deal with a chapel fund which has two accounts,
Roman Catholic and Protestant. These two
account classifications were chosen because they
are the most commonly used throughout the
Navy, both ashore and at sea. Larger commands
may have other faith groups (a Jewish commu-
nity, for example) which may also be authorized
by the commanding officer to be a part of the
CRP chapel fund. The accounting procedures
do not change just because there may be
numerous accounts. It is important to remember
that there is only one chapel fund per com-
mand; but, there may be many accounts in-
cluded under this one fund.
The remainder of this chapter will be covered
on a day-to-day basis beginning with August 1,
1980 (fiscal year 1980). It is designed to provide
a real life feel for the daily routine in chapel
NOTE: The addresses which will be used in
this practice application are fictitious. This
module is NOT designed to be used as a source
document for determining correct addresses. Be
sure to consult the proper manuals for accurate
AUGUST 1, 1980
The chapel fund administrator, RPC Marvin
R. Smithers, must ensure that all records are up
to date to begin the new month. If he has per-
formed the end-of-the-month transactions for
July in an efficient manner, then the main trans-
action that he must make is to start a new
Receipts and Expenditures Record. Refer to
figure II-4-15. An explanation of the numbered
entries in this figure is given below.
1. NAME OF COMMANDthe chapel
fund for the Naval Education and Training Pro-
g r a m D e v e l o p m e n t C e n t e r ( N A V E D-
TRAPRODEVCEN) will be utilized for this
practice accounting application. The acronym
NETPDC is inserted in the space provided.
2. PERIODthe month to be covered and
the fiscal year are listed in the spaces provided.
3. DATEthe number for the month and
the first calendar day of the month are entered
to start this record. The entry is 8/1 for August
4. DESCRIPTIONfor this first entry, the
words BALANCE BROUGHT FORWARD
should be entered.
5 . R O M A N C A T H O L I C A C C O U N T
BALANCEthe balance (
,052.28) that is car-
ried forward from July is entered here.
6 . P R O T E S T A N T A C C O U N T B A L-
ANCEthe balance (
,214.96) that is carried
forward from July is entered here.
7. COMPOSITE BALANCEthe balance
(,267.24) that is carried forward from July is
entered here. NOTE: The COMPOSITE
BALANCE should always equal the total
amount of all of the accounts in the chapel fund.
Checking the totals after each entry will ensure
that accurate records are continuously main-
tained. An example follows:
AUGUST 3, 1980
Donations that are received as a part of a
religious service must be counted and recorded