illustrated  in  figure  II-4-28.  A  brief  explanation follows: 31.  DATE—enter  8/10  for  August  10,  1980. 32.   DESCRIPTION—enter   the   words “SUNDAY   COLLECTIONS”   to   show   the source  of  these  receipts. 33.   ROMAN   CATHOLIC   ACCOUNT RECEIPTS—enter  the  total  amount  of  the  col- lection  from  the  Chapel  Fund  Receipt  Voucher which was 1.18. 34.   ROMAN   CATHOLIC   ACCOUNT BALANCE—add   the   1.18   to   the   previous balance    ( ||content|| ,262.51). The  new  balance  is ||content|| ,483.69. 3 5 .    P R O T E S T A N T    A C C O U N T    R E - CEIPTS—enter  the  total  amount  of  the  collec- tion  from  the  Chapel  Fund  Receipt  Voucher which was 0.85. 36.   PROTESTANT   ACCOUNT   BAL- ANCE—add the 0.85 to the previous balance ( ||content|| ,355.06).  The  new  balance  is   ||content|| ,605.91. 37.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,483.69) and the PROTESTANT AC- COUNT     BALANCE     ( ||content|| ,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. Checking  Account 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.  DATE—enter  8/11  for  August  11,  1980. 39.   DESCRIPTION—enter   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  don’t  be alarmed when this occurs. 42.   ROMAN   CATHOLIC   ACCOUNT BALANCE—since  the  Roman  Catholic  account was  not  affected  by  this  transaction,  simply bring  the  previous  balance  ( ||content|| ,483.69)  forward 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  . 4-31