Approved for public release; distribution is unlimited / This thesis assesses the current accounting system functioning at the Naval Postgraduate School's Commissioned Officers' and Faculty Club. The primary purpose is to determine if the existing system, the Recreation and Mess Central Accounting System (RAMCAS), provides enough information/controls to present all aspects of operations and to be adequately used in management's decision-making processes. The study reveals that RAMCAS does not provide enough detail to managers. Suggestions are made to enhance the club's accounting system and cost controls. These suggestions include use of subsidiary accounts, food revenue statistics, and a data collection system for cost controls. Implementation of these suggestions will amplify the club's accounting system and provide detailed information that will meet the needs of the organization. / http://archive.org/details/analysisofnavalp00gand / Captain, United States Marine Corps