Preparing the NAVSUP Form 235

In manual recordskeeping, the Ship's Store Afloat Financial Control Record is prepared at the start of the accounting period. A separate column must be kept on the NAVSUP Form 235 for each activity operated aboard ship including the following: 

. Each retail store. 

. Each different category of vending machine operated by each different person. When there are two or more vending machine operators, separate columns will be kept for machines operated by each person. This will include canned-drink vending machines, cup-type vending machines, and other than drink vending machines.

. Each snack bar operated with columns for snack bar retail items and snack bar manufactured items. . Each standard Navy clothing store.

The financial control record must be maintained in file SSA-1 during the accounting period and filed in the retained returns at the end of the accounting period.

The Ship's Store Afloat Financial Control Record is also maintained in the ROM files. The ROM-generated NAVSUP Form 235 is similar to the manual NAVSUP Form 235 and provides a financial report as required by the NAVSUP P-487. The ROM system maintains a separate NAVSUP Form 235 for each store. ROM users may print the ROM-generated NAVSUP Form 235 via the resale operations reports function. The resale operations reports menu (fig. 2-1) is accessed from the ROM master menu if selection 11 is made. The ROM will print a copy of the NAVSUP Form 235 once you enter selection 4 from the resale operations reports menu and depress the return/enter key.

Using the NAVSUP Form 235

The NAVSUP Form 235 is shown in figure 2-2. In manual recordskeeping the first entry you make

Figure 2-1.-The resale operation reports menu. 2-2

2-3 Figure 2-2.

on the NAVSUP Form 235 is the retail value of the beginning inventory for each applicable retail activity. The ROM system will automatically post the retail value of the beginning inventory for each ship's store activity. All entries made on the NAVSUP Form 235 must be made at retail price, except when you make entries to the following columns:

Cup-type vending machine

Snack bar manufactured items

Cost of operation

Standard Navy clothing

In these columns, you should enter the cost price. Entries for standard Navy clothing stock must be made at the standard price.

The basic entries made on the NAVSUP Form 235 must include all receipts and expenditures of materials involving a particular ship's store activity. You make entries by simply entering the date, description of the transaction, and the document control number, and posting the total value of the document to the applicable Receipts or Expenditures column of the ship's store activity affected. A receipt is an increase in the accountability of a particular ship's store activity, while an expenditure is a decrease in the accountability of a ship's store activity. The important thing to remember is not to confuse receipts with expenditures causing you to make the entry to the wrong column.

When you use the ROM system, transactions are entered automatically as they occur to the NAVSUP Form 235. ROM users must enter in the ship's constants file the appropriate store numbers and whether the ship's store operation is a combined or separate responsibility so the ROM will post transactions properly.

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