OCTOBER 19, 1980
Figures II-5-100 and II-5-101 show the
breakdown of the monies collected for the Sun-
day services for the 10/19 entry of figure II-5-90.
OCTOBER 20, 1980
Figure II-5-102 shows the Purchase Order
and figure II-5-103 shows the check issued for
this donation for the 10/20 entry of figure
II-5-90. NOTE: This is the first Purchase Order
charged to the Protestant account for fiscal year
1981; therefore, it is numbered P-1.
OCTOBER 21, 1980
Figure II-5-104 shows the Purchase Order
and figure II-5-105 shows the check issued for
this donation for the 10/21 entry of figure
II-5-90. NOTE: This is the first Purchase Order
charged to the Roman Catholic account for
fiscal year 1981; therefore, it is numbered C-1.
OCTOBER 26, 1980
Figures II-5-106 and II-5-107 show the break-
down of the monies collected for the Sunday
services for the 10/26 entry of figure II-5-90.
OCTOBER 31, 1980
As indicated earlier, the Roman Catholic and
Protestant groups purchase flowers from Pretty
Florist for the Sunday services. The cost of the
flowers is divided equally between each group
and is paid on the last Friday of the month. The
cost of the flowers for fiscal year 1980 was
per Sunday. However, Pretty Florist raised the
cost to per Sunday for fiscal year 1981 and
the Roman Catholic and Protestant groups
agreed to this increase. Each account is charged
per Sunday. There were four Sundays in
October, so the cost of the flowers is 0
(Roman Catholic account— and Protestant
account—). Figures II-5-108 and II-5-109
show the Purchase Orders for this transaction.
Figure II-5-110 shows the check issued for this
purchase for the 10/31 entry (PRETTY
FLORIST) of figure II-5-90.
Roman Catholics observe a Holy Day of
obligation on 1 November which falls on a
Saturday this year. Saturday services are not
normally conducted at NETPDC. Therefore,
Chaplain Brown decided to conduct a Friday
evening vigil service on 31 October to afford
Roman Catholic personnel the opportunity to
fulfill their obligation. Figure II-5-111 shows the
breakdown of the monies collected for this
special service for the 10/31 entry (CATHOLIC
HOLY DAY COLLECTION) of figure II-5-90.
CLOSING ENTRIES
(OCTOBER 31, 1980)
It is now time to make all the closing entries
for the month of October. The first thing that
must be done is to replenish the petty cash fund.
Petty Cash Fund
Figures II-5-112, II-5-113, II-5-114, and
II-5-115 show the petty cash vouchers for the
month. Figures II-5-116 and II-5-117 show the
Purchase Orders prepared by the respective ac-
count custodians to cover their expenditures out
of petty cash, Figure II-5-118 shows the check
issued to the chapel fund administrator to
replenish the petty cash fund shown in the 10/31
entry (REPLENISH PETTY CASH) figure
II-5-90.
Receipts and Expenditures
Record
The next thing that the chapel fund adminis-
trator must do is to total all the figures on
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