This manual is the basis of doctrinal principles for the task of the Responsible Supply Officers (RSO). The purpose of this manual is to provide the readers, knowledge and understanding on the responsibility and accountability of the RSO for all supplies and properties of the Philippine Army. Specifically, Army personnel will find the information contained herein useful as guide in the conduct of supply operations in the Philippine Army. This manual contains basic information on responsibility, accountability and accounting of military supplies in the army. It also discusses supply accounting and procedures in support to army operations. This manual is highly applicable in the conduct of instructions for supply personnel in handling and management of all supplies in the Army.