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Receipts and Expenditures Record - 14230_134
Receipts and Expenditures Record - 14230_136

Religious Program Specialist 3 & 2, Module 02 Logistic Support and Financial Control
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CHAPTER 5 CHAPEL FUND ACCOUNTING (PART 2) The  accounting  procedures  for  a  Command Religious   Program   (CRP)   chapel   fund   for 1 month were covered in the preceding chapter. A  completed  Receipts  and  Expenditures  Record is shown in figure II-5-1 summarizing the trans- actions for the month of August 1980 (fiscal year 1980). This chapter will be a continuation of the transactions  for  September  1980  (fiscal  year 1980) and October 1980 (fiscal year 1981) for the same  chapel  fund. After   making   the   closing   entries   on   the Receipts   and   Expenditures   Record   for   the month  of  September,  the  quarterly  and  annual Statements of Operations and Net Worth will be explained. These two reports provide a summary of the monetary transactions of the fund and in- dicate  the  net  worth  of  the  fund  at  the  close  of the quarter and fiscal year. The format for this chapter will be the same as  for  the  last  chapter.  Transactions  will  be  ex- plained  on  a  day-to-day  basis  as  they  occurred during  the  month  of  September.  However,  the transactions  will  not  be  explained  in  as  much detail as in the previous chapter, and the trans- actions  for  October  will  be  given  in  an  abbrevi- ated  format. ACCOUNTING    APPLICATION (SEPTEMBER) Before  proceeding  to  the  daily  transactions for  the  month  of  September  1980  (fiscal  year 1980), a short review is provided in the next few numbered  sections. 1.  Name  and  address  of  command—Naval Education  and  Training  Program  Development Center   (NAVEDTRAPRODEVCEN   or   NET- PDC),  Pensacola,  Florida  32509. 2.   Commanding   officer—Isaac   M.   Captain, CAPT,   USN. 3.   Command   chaplain   (United   Presbyte- rian)—John  P.  Jones,  CDR,  CHC,  USN. 4.  Assistant  chaplain  (Roman  Catholic)— Jerry  E.  Brown,  LT,  CHC,  USNR. 5.  Chapel  fund  administrator—Marvin  R. Smithers,  RPC,  USN. 6.   Roman   Catholic   account   custodian— Marvin  R.  Smithers,  RPC,  USN. 7.  Protestant  account  custodian—Alice  L. Ship,  RP2,  USN. Additional guidelines or requirements will be explained   as   needed   during   the   course   of September’s  daily  transactions. SEPTEMBER 1, 1980 The  chapel  fund  administrator,  RPC  Marvin R. Smithers, must ensure that all records are up to   date   to   begin   the   new   month.   After thoroughly  checking  the  transactions  for  the month  of  August,  he  starts  a  new  Receipts  and Expenditures  Record  for  the  month  of  Sep- tember as shown in figure II-5-2. The beginning balances  shown  in  the  ROMAN  CATHOLIC ACCOUNT   ( ||content|| ,880.37),   the   PROTESTANT ACCOUNT   (,254.18),   and   the   COMPOSITE BALANCE   (,134.55)   are   brought   forward from   the   “8/31   Balance   Forward”   line   of   the Receipts   and   Expenditures   Record   for   the month  of  August  shown  in  figure  II-5-1. 5-1







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