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, the  Purchase Order  (NAVCOMPT  Form  2213)  must  first  be explained. 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 guidelines: .    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 designated   bookkeeper. l  PART  3  (Green  Copy)—is  retained  by the   account   custodian   until   the   goods   are received. .  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 goods. 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 form   follows: . Date—the 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  From—the  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  To—the  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, Alabama  35211. l   Deliver   To—the   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  Quantity—the  number  of  items  that  are ordered is entered here. If more than one type of item  is  ordered  on  a  Purchase  Order,  the 4-23