7.   Protestant   account   custodian—Alice   L. Ship,  RP2,  USN. 8.  Purchase  Order  numbers—Roman Catholic  account  numbers  will  begin  with  C-75 and Protestant account numbers will begin with P-82. 9.  Check  numbers—will  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  numbers—will  begin with number 48. 11.   August   1   beginning   balances—Roman Catholic account ( ||content|| ,052.28); Protestant account  ( ||content|| ,214.96);  and,  Composite  Balance (,267.24). Besides   the   above   information,   additional guidance  will  be  provided  as  needed  to  explain all  the  transactions  required  for  performing  the accounting   procedures for   this   particular application. 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 fund accounting. 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 addresses. 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   COMMAND—the   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.  PERIOD—the  month  to  be  covered  and the fiscal year are listed in the spaces provided. 3.  DATE—the  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 1. 4.  DESCRIPTION—for  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 BALANCE—the  balance  ( ||content|| ,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- ANCE—the  balance  ( ||content|| ,214.96)  that  is  carried forward  from  July  is  entered  here. 7.   COMPOSITE   BALANCE—the   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 4-18