July 17, ordering the medals. The medals arrived
August 3, and it is time to perform all of the
steps to properly report the ordering and subse-
quent receipt of these medals. In order to
understand this transaction,
Order (NAVCOMPT Form 2213) must first be
Purchase Order (NAVCOMPT Form 2213)
The Purchase Order (NAVCOMPT Form
2213) is a five-part form. The five parts are
distributed according to the following
. PART 1 (White Copy)this original
copy is sent to the vendor from which a purchase
is being made.
. PART 2 (Blue Copy)is retained by a
l PART 3 (Green Copy)is retained by
the account custodian until the goods are
. PART 4 (Yellow Copy)is retained with
Part 3 until the goods are received. This copy is
then retained by the person who will be using the
o PART 5 (Pink Copy)is retained by a
designated purchasing agent.
The command chaplain, chapel fund admin-
istrator, and account custodians are primarily
concerned with Parts 1 and 3. Therefore, for this
practice accounting application, these will be the
only two parts discussed.
PART 1 (White Copy).Figure II-4-19 illus-
trates the completed portion of the July 17 order
for the medals for the departing altar persons.
This portion of the form would be mailed to the
vendor. An explanation of the entries on this
. Datethe date that the Purchase Order is
actually prepared is entered in the space pro-
vided. The entry is July 17, 1980.
l Purchase Order No.this is the 75th
Purchase Order number used by the Roman
Catholic account for the fiscal year. The entry is
C-75. NOTE: When the account custodian
prepares a Purchase Order and assigns a Pur-
chase Order number, then that number cannot
be used again for the rest of the fiscal year.
When posting Purchase Order transactions to
the receipts and Expenditures Record, it may
seem that the numbers are being entered out of
sequence. This occurs because goods or services
are not paid for out of the chapel fund or logged
on the Receipts and Expenditures Record until
they are actually received. A number of Pur-
chase Orders for which the goods or services
have not been received may be outstanding
followed by a Purchase Order for which the
funds are immediately expended. When funds
are expended, an entry must be made in the
Receipts and Expenditures Record to show the
expenditure. Through the remainder of this
chapter and the next, there will be occasions
when the sequence of Purchase Orders appears
to be out of order. This is a normal occurrence
in chapel fund accounting.
l Fromthe name of the account custo-
dian and the complete address of the command
is entered here. The entry is RPC Marvin R.
Smithers, NAVEDTRAPRODEVCEN Chapel
Fund Roman Catholic Account Custodian,
Pensacola, Florida 32509.
l Tothe name of the company (vendor)
from which the goods or services are being pur-
chased; and, the address of the company/vendor
is entered in this space. This entry is Ecumenical
Bookstore, 119 Cotton Avenue, Birmingham,
l Deliver Tothe address to which the
custodian wants the goods or services delivered
upon receipt is entered in the space provided.
The entry is NETPDC (Code CH).
l Quantitythe number of items that are
ordered is entered here. If more than one type of
item is ordered on a Purchase Order, the