Perform Manual Cashier Operations PE 3€¦ · Web viewPractical Exercise #3 DD Form 2665 April...

U.S. Army Soldier Support InstituteFinance and Comptroller School

MOS 36B – Finance Technician Advanced Individual Training

Perform Manual Cashier Operations

Practical Exercise #3DD Form 2665

July 2020

Prepare a Daily Agent Accountability Summary (DD Form 2665)

OBJECTIVE: To apply knowledge learned from the Disbursing lesson and prepare a Daily Agent Accountability Summary (DD Form 2665) as a Cashier assigned to the 23rd FMSU.

GENERAL INFORMATION: This practical exercise simulates the operations of a Cashier in a disconnected tactical environment.

a. Disbursing Officer: James R. Richardson, MAJ, FC

b. Disbursing Agent: 1LT J. R. Orr

c. Cashier: YOU

d. Disbursing Office Location: 23d FMSU, APO AE 09808

e. ADSN: 6348

f. Business Date: 31 July **

g. Exchange Rate $1.00 = FC 3.00 FC

INSTRUCTIONS: This exercise contains all the supporting documents necessary to balance and prepare the Daily Agent Accountability Summary (DD Form 2665). The documents listed below are contained in this packet and support transactions for the business day of 31 July.

Disbursement and collection vouchers, Currency Exchange Records (DD Form 2664), Statements of Agent Officer Account (DD Form 1081), Internal Receipts for Cash, Previous day’s DD Form 2665, and Blank DD Form 2665.

REQUIREMENTS:

1. Total the figures from the DD Forms 2664’s on pages 1 & 2 of the Student Answer Booklet.

2. Transfer balances from the previous day’s DD Form 2665 on pages 29 and 30 to the blank DD Form 2665 on page 2 of the Student Answer Booklet.

3. Properly post all transactions on pages 1-28 to the DD Form 2665 Worksheet on page 3 in the Student Answer Booklet.

4. Balance the DD Form 2665 Worksheet.

5. Transfer all needed information from the DD Form 2665 Worksheet to the DD Form 2665 on pages 4 & 5 in the Student Answer Booklet.

6. Complete the PE in 3 hours.

1

2

“FOR INSTRUCTIONAL PURPOSES ONLY”

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/I/

4

/I/

JAMES R. RICHARDSON, MAJ FC, DEPUTY

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/I/


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/I/


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/I/


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/I/


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/I/


10

23rd FMSuA DETACHMENTAPO AE 09807ADSN: 6348

31 JUL **


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31 JUL **


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31 JUL **

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23rd FMSu A DETACHMENTAPO AE 09807ADSN: 6348

31 JUL **

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31 JUL **

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31 JUL **

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31 JUL **


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31 JUL **


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31 JUL **

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31 JUL **

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31 JUL **

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31 JUL **

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31 JUL **

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31 JUL **

STATEMENT OF AGENT OFFICER’S ACCOUNTDISBURSING OFFICER’S NAME, ADDRESS, DISBURSING STATION SYMBOL NO.

J. R. ORR, 1LT,DISBURSING AGENT23RD FMSuAPO AE 09808

ADSN: 6348

AGENT OFFICER’S NAME, GRADE, SSN, UNIT ADDRESS(Include ZIP Code/APO number and Telephone number.)

YOU23d FMSuAPO AE 09808PH #00001CASHIER

TRANSACTIONS AFFECTING AGENT OFFICER’S ACCOUNT

TRANSACTIONSa

INCREASE(Received by Agent)

b

BEGINNING BALANCE(In Agent’s Account)

c

DECREASE(Turned in by Agent)

d

ENDING BALANCE(In Agent’s Account)

e1. BALANCE FORWARD $6,109.29 $12,934.292. U.S. DOLLARS 4,300.003. FOREIGN CURRENCY 4200 @ 3:1 RATE 1,400.004. MILITARY PAYMENT CERTIFICATES

5. COLLECTIONS

6. DEPOSITS

7. NEGOTIABLE INSTRUMENTS:

A. TREASURY CHECKS CHECKS FOR CASH $1,125.00 B. MILITARY PAYMENT ORDERS

C. OTHER (Specify)

8. PAID VOUCHERS

9. INCORRECT VOUCHERS RETURNED

10.

11.

12. TOTAL FUNDS IN HANDS OF AGENT OFFICER $12,934.29 $12,934.29STATEMENTS

DISBURSING OFFICER AGENT OFFICER

XX ON ADVANCE: I, AS AGENT OFFICER, HAVE RECEIVED

FUNDS AND/OR OTHER ITEMS AS INDICATED ABOVE. I

XX ON ADVANCE: I HAVE INTRUSTED FUNDS AND/OR HAVE ASSUMED PECUNIARY RESPONSIBILITY THEREFORE

OTHER ITEMS AS INDICATED IN THIS STATEMENT TO THE ABOVE NAMED AS MY AGENT OFFICER.

I WILL NOTIFY THE DISBURSING OFFICER IMMEDIATELYUPON DISCOVERY OF ANY LOSS OR SHORTAGE, AND IHAVE RECEIVED AND UNDERSTAND WRITTEN INSTRUCTIONSCONCERNING MY DUTIES AND RESPONSIBILITIES AS ANAGENT OFFICER.

DATE

31 JUL **

SIGNATURE OF DISBURSING OFFICER

/S/

DATE

31 JUL **

SIGNATURE OF AGENT OFFICER

/S/

ON RETURN: I HAVE RECEIVED FUNDS AND/OR OTHER ON RETURN: THE ABOVE STATEMENT OF ACCOUNT IS

ITEMS AS INDICATED ON THIS STATEMENT FROM THE ABOVE NAMED AGENT OFFICER.

CORRECT

DATE SIGNATURE OF DISBURSING OFFICER DATE SIGNATURE OF AGENT OFFICER

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DD FORM 1081, MAY 75 REPLACES EDITION OF 1 DEC 57 WHICH IS OBSOLETE. USAPPC V1.00


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26

23rd FMSu



ADSN: 6348




TRANSACTIONSa


b


c


d


e1. BALANCE FORWARD $12,934.29 $21,534.292. U.S. DOLLARS 5,000.003. FOREIGN CURRENCY 10,800 @ 3:1 RATE 3,600.004. MILITARY PAYMENT CERTIFICATES

5. COLLECTIONS

6. DEPOSITS


A. TREASURY CHECKS

B. MILITARY PAYMENT ORDERS

C. OTHER (Specify)

8. PAID VOUCHERS

9. INCORRECT VOUCHERS RETURNED

10.

11.



XX ON ADVANCE: I, AS AGENT OFFICER, HAVE RECEIVED


XX ON ADVANCE: I HAVE INTRUSTED FUNDS AND/OR HAVE ASSUMED PECUNIARY RESPONSIBILITY THEREFORE



DATE

31 JUL **

SIGNATURE OF DISBURSING OFFICER

/S/

DATE

31 JUL **

SIGNATURE OF AGENT OFFICER

/S/

ON RETURN: I HAVE RECEIVED FUNDS AND/OR OTHER ON RETURN: THE ABOVE STATEMENT OF ACCOUNT IS


CORRECT


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DD FORM 1081, MAY 75 REPLACES EDITION OF 1 DEC 57 WHICH IS OBSOLETE. USAPPC V1.00


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26 November 2018

23rd FMSu



ADSN: 6348




TRANSACTIONSa


b


c


d


e1. BALANCE FORWARD $21,534.29 $28,435.942. U.S. DOLLARS 4,950.003. FOREIGN CURRENCY 1,500.004. MILITARY PAYMENT CERTIFICATES

5. COLLECTIONS 6,901.656. DEPOSITS


A. TREASURY CHECKS 998.75 B. MILITARY PAYMENT ORDERS

C. OTHER (Specify) PC=8,373.30 TV=150.00 8573.308. PAID VOUCHERS 4,875.959. INCORRECT VOUCHERS RETURNED

10.

11.



ON ADVANCE: I, AS AGENT OFFICER, HAVE RECEIVED


ON ADVANCE: I HAVE INTRUSTED FUNDS AND/OR HAVE ASSUMED PECUNIARY RESPONSIBILITY THEREFORE




XX ON RETURN: I HAVE RECEIVED FUNDS AND/OR OTHER XX ON RETURN: THE ABOVE STATEMENT OF ACCOUNT IS


CORRECT


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31 JUL ** /S/ 31 JUL ** /S/DD FORM 1081, MAY 75 REPLACES EDITION OF 1 DEC 57 WHICH IS OBSOLETE. USAPPC V1.00


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23rd FMSu

J.R. ORR, 1LT

CASHIER #1 (YOU)

DAILY AGENT ACCOUNTABILITY SUMMARY 1. DATE

30 JUL **

SECTION I – SUMMARY OF DAILY ACCOUNTABILITY TRANSACTIONS

a. LINE NO. b. DESCRIPTION c. TODAY d. MONTH-TO-DATE

1.ACCOUNTABILITY – Beginning of Day

7,432.86 7,432.86

2. IN

ADVANCES a. Cash 10,000 b. Prepositioned Checks c. Other 10,000.00 10,000.00

3. C VOUCHERED COLLECTIONS 2,129.21 2,129.21

4. RE

TREASURY CHECK ISSUES a. Vouchered b. Other

5. A TRANSFERS FROM OTHER DISBURSING OFFICERS6. S EXCHANGE GAIN ACCUMULATIONS7. E OTHER (Explain)8. S TOTAL INCREASES 12,129.21 12,129.21

9. GROSS ACCOUNTABILITY 19,562.07 19,562.07

10. DE

TRANSFERS TO OTHER DISBURSING OFFICERS11. C

REXCHANGE LOSS ACCUMULATIONS

12. EA

OTHER (Explain)13. S RETURNS TO a. Paid Vouchers 4,965.48 b. Deposit Tickets

E PRINCIPAL c. Other Returns (Explain) U.S. CURRENCY 3,018.00 PC 5,469.30 13,452.78 13,452.78

14. S TOTAL DECREASES 13,452.78 13,452.78

15. ACCOUNTABILITY - ENDING 6,109.29 6,109.29

SECTION II – DISTRIBUTION OF AGENT ACCOUNTABILITY a. LINE b. ELEMENT OF ACCOUNTABILITY c. ACCOUNTABILITY

BEFORE TRANSFERSd. RETURNS TO

PRINCIPALe. ACCOUNTA

BILITY AFTER TRANSFERS

16. LIMITED DEPOSITORY UNITS RATE

17. CASH ON HAND (U.S.) 8,426.29 3,018.00 5,408.29

18. CASH ON HAND a. ACCOMODATION UNITS 2103 RATE 3.00 701.00 0.00 701.00

(Foreign) b. OPERATING UNITS RATE

19. PREPOSITIONED TREASURY CHECKS20. NEGOTIABLE INSTRUMENTS (U.S.) 5,469.30 5,469.30 0.00

21. NEGOTIABLE INSTRUMENTS (Foreign)

UNITS RATE

22. MILITARY PAYMENT CERTIFICATES23. PAID VOUCHERS 4,965.48 4,965.78 0.00

24. FUNDS IN TRANSIT25. FUNDS WITH SUBAGENTS26. DEPOSIT TICKETS (not LDA)27. DISHONORED CHECKS RECEIVABLE28. CHECK OVERDRAFTS RECEIVABLE29. LOSS OF FUNDS30. DEFERRED VOUCHERS31. OTHER (Explain)32. TOTAL AGENT ACCOUNTABILITY 19,562.07 13,452.78 6,109.29

SECTION III – DISTRIBUTION OF AGENT ACCOUNTABILITY a. LINE b. LOCATION c. CASH (Foreign Units) d. CASH (U.S.) e. PREPOSITIONED CHECKS f. MILITARY PAYMENT CERTIFICATES g. OTHER

33. AGENT34. DEPUTY AGENT35. CASHIER 701.00 5,408.29 0.00 0.00 0.0036. OTHER (Specify)37. TOTALS 701.00 5,408.29 0.00 0.00 0.002. NAME OF AGENT (Type or Print) CASHIER #1 (YOU)

3. ADDRESS OF AGENT (Type or Print) 23RD FMSu APO, AE 09808

4. SIGNATURE OF AGENT

/S/ “FOR INSTRUCTIONAL PURPOSES ONLY”DD Form 2665, AUG 93 REPLACES DA FORM 3924, AUG 87, NAVCOMPT FORM 379, DEC 65, USAPPCV1.00

AND AF FORM 1372, AUG 81, WHICH ARE OBSOLETE

SECTION IV – MEMORANDUM AGENT ACCOUNTABILITY(38) DEPOSIT TICKETS ON HAND

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NUMBER AMOUNT NUMBER AMOUNT NUMBER AMOUNT NUMBER AMOUNT

(39) PAID VOUCHERS ON HANDTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRU

NOT USED DUPLICATED VOIDED

(40) COLLECTION VOUCHERS ON HANDTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRU

NOT USED DUPLICATED VOIDED

(41) VOUCHERS RETURNED FOR CORRECTION (ON HAND)PAID VOUCHERS COLLECTION VOUCHERS

(42) TREASURY CHECK STOCK ON HANDSERIES SERIES CONTROL STOCK

THRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRUTHRU THRU THRU

(43) AGENT REMARKSCOLLECTION VOUCHERS: 000001 (CCVs), JUL 19-C-97 TO 98 (DD 707)DISBURSEMENT VOUCHERS: 200658, 800461-466PERSONAL CHECKS CASHED: $2,500.00TREASURY CHECKS CASHED: $2,969.30

REVERSE OF DD FORM 2665, AUG 93 (BACK) “FOR INSTRUCTIONAL PURPOSES ONLY” USAPPCV1.00

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Student Note:

The agent has on hand at the close of 31 Jul ** business, the following items (They have been verified by the Deputy Disbursing Officer):

U. S. Currency: $4031.94Foreign Currency: 10,518 Units/ $3,506.00 U. S. Equivalent

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