on a Chapel Fund Receipt Voucher. An in-
dividual voucher should be filled out for each
service that is conducted as soon as possible
after the service has concluded. For the purpose
of this accounting application, only two services
are conducted at NAVEDTRAPRODEVCEN
on Sunday. The Roman Catholic service is at
0900 and the Protestant service is at 1030. If
services are held at other times during the week
and donations are received, then a Chapel Fund
Receipt Voucher must be filled out. Refer to
figures II-4-16 and II-4-17 for an example of a
Chapel Fund Receipt Voucher for a Roman
Catholic and a Protestant service.
Roman Catholic Service
The collection was counted by two adults
and certified by the Roman Catholic account
custodian. The collection consisted of the
following monies:
This information is inserted in the spaces pro-
vided as illustrated in figure II-4-16. The re-
mainder of the voucher is filled out as needed. A
brief explanation of the remainder of this form
follows:
l COLLECTION—in this section, the date
and time of service, religious group conducting
the service, and the number of people in attend-
ance is inserted. An usher is usually assigned the
responsibility of counting the number of people
in attendance.
. O T H E R R E C E I P T S — i s u s e d f o r
receipts that are not received as part of a regular
worship service collection. If this occurs, a
separate voucher would have to be filled out.
However, only one signature is required in the
“COUNTED BY” section along with the
signature of the account custodian. The rest of
the form is filled out as needed. For this practice
application, no receipts will be received from
sources other than regular religious service col-
lections.
. DEPOSITED—this section is filled out
when the funds are actually taken to the bank
and deposited. The date of the deposit and the
name of the person depositing the funds are
entered in the spaces provided. All funds should
be deposited the next day after they are received.
In this practice accounting application, this sec-
tion will be left blank.
l COMMENTS—in this section, any perti-
nent comments may be entered. For example:
the chaplain who conducted the worship service
may wish to know how many persons received
communion.
Someone would have been
designated to count the number of com-
municants and the information would have been
inserted in this space. This space will be left
blank for most of the Chapel Fund Receipt
Vouchers in this practice application.
. COUNTED BY—two adults from the
Roman Catholic group will count the collection
to certify the amount and then will sign in the
spaces provided.
. CERTIFIED BY—the Roman Catholic
account custodian, RPC Marvin R. Smithers,
will recount the collection to certify that the
count of the two adults is correct and then will
sign in the space provided.
Protestant Service
The collection was counted by two adults
and certified by the Protestant account custo-
dian, RP2 Alice L. Ship. The collection
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