ACCOUNTING APPLICATION
(OCTOBER)
Before proceeding to the transactions for the
month of October (fiscal year 1981) a short
review and update are 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—a
new custodian has been appointed to relieve
RPC Smithers of his custodial duties. Figure
II-5-88 shows the letter of appointment for
Lawrence A. Day, BT1, USN.
7. Protestant account custodian—a new
custodian has been appointed to relieve RP2
Ship. Figure II-5-89 shows the letter of appoint-
ment for Felicia G. Lane, YN3, USN.
8. Fiscal year 1981 begins on 1 October
1980; therefore, the Purchase Order numbers
for the Roman Catholic and Protestant accounts
will start with C-1 (Roman Catholic) and P-1
(Protestant). Also,
the petty cash voucher
numbers will begin with the number 1.
Additional guidelines or requirements will be ex-
plained as needed during the course of October’s
daily transactions. As mentioned earlier, the
transactions for this month will not be explained
in as much detail as was done for August and
September. Figure II-5-90 shows the completed
Receipts and Expenditures Record for this first
month of fiscal year 1981. Refer to this figure
for explanation purposes as the daily transac-
tions are covered in the next sections.
OCTOBER 1, 1980
The chapel fund administrator, RPC Marvin
R. Smithers, must ensure that all records are up
to date to begin the new month and fiscal year.
After thoroughly checking the transactions for
the month of September and the quarterly and
annual Statements of Operations and Net
Worth, he would start a new Receipts and Ex-
penditures Record for the month of October.
The beginning balances shown in the 10/1 entry
of figure II-5-90 were brought forward from the
Receipts and Expenditures Record for the
month of September shown in figure II-5-91.
OCTOBER 5, 1980
Figures II-5-92 and II-5-93 show the break-
down of the monies collected for the Sunday
services for the 10/5 entry of figure II-5-90.
OCTOBER 12, 1980
Figures II-5-94 and II-5-95 show the break-
down of the monies collected for the Sunday
services for the 10/12 entry of figure II-5-90.
OCTOBER 14, 1980
Figure II-5-96 shows the Purchase Order and
figure II-5-97 shows the check issued for this
purchase for the 10/14 entry of figure II-5-90.
NOTE: This Purchase Order was originally
prepared in September. Therefore, it was
numbered C-89 because it was prepared in fiscal
year 1980.
OCTOBER 16, 1980
Figure II-5-98 shows the Purchase Order and
figure II-5-99 shows the check issued for this
purchase for the 10/16 entry of figure II-5-90.
NOTE: This Purchase Order was also originally
prepared in September. Therefore, it was
numbered P-94 because it was prepared in fiscal
year 1980.
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