Officers advanced training school - equipment procedure and accounting(1) and (2)



Officers advanced training school - equipment procedure and accounting(1) and (2)


first document covers responsibility and control, identification of stores, classification of stores, categorisation of stores, forms to use, accounting and questions. Second document covers passing of forms, loss of equipment. casual and local purchases, clothing an questions. Followed by an appendix on issues of clothing too officers which includes tactical clothing.



Temporal Coverage




Eight page typewritten document

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[date stamp of No. 1 Officers Advanced Training School Jun 1945]
[underlined] OFFICERS ADVANCED TRAINING SCHOOL [/underlined]
References: K.R. 42 and 72. A.P. 837 Sections 7, 8 & 9.
Appendix 4 Schedules D and E.
A.M.Os. A.736/43, A.599/43.
[underlined] Responsibility and Control [/underlined]
1. (a) It is not always appreciated that the Station Commander is directly responsible for all items of equipment on his Station. To help him, he has the Equipment Officer and his S. Ad. O. (K.R. 42, 72) – Necessity for efficient inspection of Stores.
(b) Two systems of equipment accounting in force. Normal or ‘B’ system and ‘C’ system to meet operational requirements. Under ‘C’ system records have to be maintained of some 50 attractive items only.
(c) A.P. 830 Vol. 111 lays down scales of issue of R.A.F. equipment as do War Equipment Schedules.
[underlined] Identification of Stores [/underlined]
2. Some 800,000 different items of Equipment are listed in A.P. 1086 (Priced Vocabulary) – Some 40 Sections in A.P. 1086, e.g. Sec. 21 deals with all barrack equipment. Sections further subdivided into main generic headings, e.g. Sec. 21B deals with all wooden barrack equipment, while 21C deals with all metal barrack equipment. Each item of Equipment identified by Section, reference number and official description e.g. 14C/959, Aircraft Recognition, Lancaster. Note position with regard to non-standard items of equipment i.e. N.I.V. items.
[underlined] Classification of Stores [/underlined]
3. Stores classified into three. ‘A’ technical stores which cannot be graded by E.O. and are not rendered valueless by fair wear and tear; ‘B’ non-technical stores which can be graded by E.O. and become practically valueless when worn out through fair wear and tear; ‘C‘ expendable stores which are consumed in use. Note difference in accounting action for ‘C’ class stores.
[underlined] Categorisation of Stores [/underlined]
4. Stores are categorised under headings A, B, C, D and E. Such categorisation takes place on internal movement within the Store and on return to Store by user. All stores should, and technical stores [underlined] must [/underlined], be categorised on return to Store. (A.736/43).
[underlined] Forms in Use [/underlined]
5. Internal movement of Stores effected by Forms 673, 674, 675 and 21. Essential they are correctly filled in. Note difference under the ‘C’ system of equipment accounting.
[underlined] Accounting [/underlined]
6. All “A” and “B” class stores are placed on charge. The following forms are used:-
(a) F. 37 (inventory) which is made up from the Articles-in-Use Ledger. An inventory holder should be careful that all transactions are pencilled in immediately on F. 37.
[page break]
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[underlined] Accounting Contd. [/underlined]
See that it is made up to date as required. Do snap percentage checks frequently and keep a note of them. The loaning of items on a F. 6 [deleted] 88 [/deleted] [inserted] 68 [/inserted] does not absolve the inventory holder from responsibility for the equipment.
(b) F. 667. Civilian Clothing Card. Held by Accountant Officer.
(c) F. 667B. Flying Clothing Card. Held by individual. If lost individual presumed to have complete kit. A.M.Os. lay down which items may be held on charge by this method.
(d) F. 22. Seldom used owing to new procedure laid down in A.M.O. A.5 [deleted] 9 [/deleted] [inserted] 3 [/inserted] 9/43 which lays down that equipment in Sects. 21B, 21C, are no longer accounted for except in messes, then under the same generic heading.
(e) F. 108. Used for receipt of equipment on temporary loan from stores.
(f) F. 464. Issues and withdrawals, airframes and M.T.
[underlined] Amendment to this precis [/underlined]
[page break]
1. Who is responsible for the equipment on a station?
2. How is the issue of equipment controlled in the R.A.F.?
3. Whence would you obtain the scale of equipment issuable for furnishing flight office?
4. From which publication would you obtain the correct Section and reference number of an item of equipment?
5. Why was the “C” system of accounting introduced into the R.A.F.?
6. Briefly, what are the differences between the “C” system and normal equipment procedure?
7. How are stores classified?
8. What are the differences between the classifications?
9. Which classifications of stores are held on charge?
10. How are stores categorised?
11. What are the methods of holding equipment on charge?
12. What is the difference between Form 668 and 108?
13. Which sections of barrack stores are no longer accounted for generally?
14. Under what conditions are the sections referred to in Q. 13, accounted for?
15. Presuming you lost your inventory, how could you find out what items of equipment were on your charge?
[page break]
References:- Appendix “A” – List of itmes [sic] officers may obtain on prepayment.
A.P. 830, Vol. 1. A.P. 837, Sects. 7, 8, 9.
K.R. & A.C.I. Paras. 1332, 2536, 2545, Appendix VI.
A.M.O. A.200/42.
[underlined] Passing of Forms [/underlined]
1. Register to be kept of vouchers in the unit. Passed to stores for action. Triplicate (where used – note the “C” system) retained by inventory holder. Original kept by Equipment Officer and items posted on F. 1640 (Stock Record Card.) Duplicate returned to holder who checks against triplicate, signs as Flight or Section Commander receiving, then forwards it to stores accounts. Original, when action completed, forwarded to Stores Accounts by Equipment Section. Stores Accounts check original and duplicate and enter in A.-in-U. Ledger. Exception with F. 673.
[underlined] Loss of Equipment [/underlined]
2. Excluding fair wear and tear, losses must be paid for in one of three ways – individual charge, collective charge or written off, i.e. the Public pays.
N.B. Each loss must be fully investigated.
(a) [underlined] Individual charge [/underlined] – Either F. 664B action (plus F. 674 to replace lost item), if individual is willing to make good the loss and no disciplinary action is considered necessary; or charge the individual and remand to C.O. who may (subject to right to elect trial by Court Martial) take such disciplinary action and award such penal deduction as he thinks fit, (within prescribed limits.) Note that F. 664B action is voluntary. If individual does not accept the loss, he must be charged and dealt with. A.F.A. Section 138 (3) for airmen and Section 137 (4) for officers. See also K.R. 1332 and A.P. 837 para. 337.
(b) [underlined] Collective charge [/underlined] – Unless individuals voluntarily agree to a collective charge, such charge can only be made for barrack damages (including barrack equipment). A.F.A. 138 (4) (a).
(c) [underlined] Write off [/underlined] – Court of Inquiry or Investigation usually held if loss is serious. Accountant Officer forwards recommendation to C.O. on F. 34. Powers of write-off detailed in K.R. Appendix VI. If outside scope of C.O’s powers, referred by him to Higher Authority with a recommendation.
[underlined] Casual and Local Purchases [/underlined]
3. (a) Units, if self-accounting, or stations may make casual purchases up to £25 per month. Certificate to be attached to bills to the effect that they were necessary. Casual purchase of stationery restricted to £3 per month, excluding office machinery.
(b) Local purchasing powers extended up to £100 for any single purchase. Power vested in C.-in-C. of a command up to this amount, without tender in cases of extreme urgency. This power may be delegated to senior staff officer of equipment branch. Group Commander has local purchase powers up to £20 under the same conditions. Stations have no such power and must refer to higher authority. A.M.O. A.200/42.
[page break]
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[underlined] Clothing [/underlined]
4. Scale laid down in Form 1870A and A.P. 830 Vol. 111 C. F. 1383 used to show any deficiencies in this scale. Necessity for economy. Kit inspections to be held at least every three months (K.R. 2545). Some Commands have reduced this period and have included such occasions as ‘on posting’. Flight Commander’s responsibilities (K.R. 2536).
5. Good kit inspections essential – uniform layout of kit – and all men present. Inspecting officer must know what to look for. Particular attention to F. 1383, F. 575, laundry, F. 667B, cleanliness of clothing and good repair.
6. Certain items of airman’s type clothing may be bought by Officers on prepayment. F. 603 or F. 664B. Coupons required. Purchase Tax and departmental expenses added to the prices (see Appendix ‘A’). N.A.A.F.I. also sell certain items of clothing for officers.
[underlined] Amendments to this Precis. [/underlined]
[page break]
1. Does the Form 673 involve A-in-U Ledger action?
2. What are the three things to remember to put in to the last column of a F. 674?
3. What are the methods of accounting for losses of equipment?
4. What is the form used for writing off equipment?
5. What are the maximum powers of “write-off” of a C.O.?
6. Presume that a loss is beyond the C.Os power to write off, what is the procedure?
7. When an individual pays for a loss what is the form used?
8. Who can order an airmen [sic] to pay for losses?
9. Who can order an officer to pay for losses?
10. Are all units allowed to spend up to £25 per month on casual purchases?
11. What is the maximum permitted for the casual purchase of stationery?
12. What are the local purchase powers of a station?
13. Where would you find the scale of kit for airmen?
14. How often should kit inspections be held?
15. Who is responsible for seeing that an airman’s kit is in good order?
[page break]
[underlined] ISSUES ON PREPAYMENT TO OFFICERS [/underlined]
[table detailing: references; description; prices including tax; number of coupons; on the cost of items of clothing and other items]
[page break]
[continuation table as previous page]


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