illustrated in figure II-4-28. A brief explanation
31. DATEenter 8/10 for August 10, 1980.
32. DESCRIPTIONenter the words
SUNDAY COLLECTIONS to show the
source of these receipts.
33. ROMAN CATHOLIC ACCOUNT
RECEIPTSenter the total amount of the col-
lection from the Chapel Fund Receipt Voucher
which was 1.18.
34. ROMAN CATHOLIC ACCOUNT
BALANCEadd the 1.18 to the previous
The new balance is
3 5 . P R O T E S T A N T A C C O U N T R E -
CEIPTSenter the total amount of the collec-
tion from the Chapel Fund Receipt Voucher
which was 0.85.
36. PROTESTANT ACCOUNT BAL-
ANCEadd the 0.85 to the previous balance
,355.06). The new balance is
37. COMPOSITE BALANCEadd the
ROMAN CATHOLIC ACCOUNT BALANCE
COUNT BALANCE (
,605.91). The new
balance is ,089.60.
AUGUST 11, 1980
In their monthly meeting of July 14, the
Protestant advisory council voted unanimously,
after seeking guidance from Chaplain Jones, to
purchase gifts for those members of the Protes-
tant group who had contributed significantly to
the attainment of the goals of the Command
Religious Program. The council set up stringent
guidelines concerning nominations for these
awards. It was decided by the council to present
Bibles to the honorees. The Protestant account
custodian placed an order for the Bibles on July
24 and they arrived on August 11. It is time to
take the necessary steps to pay for this purchase.
Purchase Order (Part 3)
The Protestant account custodian checked
the shipment to ensure that the merchandise was
not damaged and that the number of Bibles
received coincided with the number ordered.
After verifying that the order was acceptable,
RP2 Ship dated the Purchase Order (Part 3) and
stated that payment could be made. Figure
II-4-29 illustrates this transaction.
Figure II-4-30 shows the check issued for
payment of the Bibles.
Receipts and Expenditures Record
The steps required to bring the Protestant ac-
count up to date are illustrated in figure II-4-31.
A brief explanation follows:
38. DATEenter 8/11 for August 11, 1980.
39. DESCRIPTIONenter the words
ECUMENICAL BOOKSTORE to reflect
that a transaction was made with this company.
40. CHECK NO.enter the check number
that was issued to the Ecumenical Bookstore to
cover the cost of the Bibles. The check number
for this transaction is 524.
41. P.O. NO.enter the Purchase Order
number that was issued for this transaction. The
Purchase Order number for this transaction is
P-81. NOTE: Earlier in this chapter, it was ex-
plained that there may be occasions when the
Purchase Order numbers may appear to be out
of sequence. Look at the 8/7 entry (CMO
CLUB) on the Receipts and Expenditures
Record; the P.O. NO. is P-82 for that entry.
This occurred because an immediate payment
was made to the CMO Club and Purchase Order
number P-81 was outstanding at that time.
Payments are not made until goods or services
are actually received. The Purchase Order
numbers are not out of sequence, so dont be
alarmed when this occurs.
42. ROMAN CATHOLIC ACCOUNT
BALANCEsince the Roman Catholic account
was not affected by this transaction, simply
bring the previous balance (
to the next line.
4 3 . P R O T E S T A N T A C C O U N T E X -
PEND.enter the total amount of the expend-
iture for the Bibles from the checkbook and the
Purchase Order. This amount is .