GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)
 

INDIAN RAILWAYS
CODE FOR THE ACCOUNTS DEPARTMENT 

PART – I 

(Second Reprint)

1997 

(Embodying all Advance Correction Slips issued upto No. 45 date 02.03.2016)

 

P R E F A C E  

1. The Railway Convention Committee 1971, in their first Report dealing with Accounting Matters, recommended that a Committee of Expert Railway Officers may be appointed to review the various provisions contained in the General Code, the Accounts Code and the Engineering Code and to modify them to suit present day needs. A Code Revision Cell was accordingly constituted in the middle of 1973 to take up this work. 

2. The Indian Railway Accounts Code is the fifth book published by the Code Revision Cell, the first four books being, the Indian Railway Administration and Finance-An Introduction, the Indian Railway Financial Code-Vol. I and II and the Indian Railway code for the Engineering Department. 

3. The provisional issue of the Indian Railway Code for the Accounts Department was brought out in 1940 and a re-print was issued in 1950. The revised edition of the Code was printed in 1959 and a re-print thereof was issued in 1970. Since the last revision of the Code in 1959, the organisation, methods, scope and fields of checks have undergone important changes as for instance setting up of a separate Finance Branch, simplification of State Railway Provident Fund and Traffic Accounts, introduction of Fuel Accounts, check of Pension benefits, mechanisation of Pay Rolls etc. The accounting classification has been revised and the demands for Grants have been restructured. Hence, it has become necessary not only to update but also to recast the code. 

4. The subject matter dealt with in the Accounts Code may be broadly divided into three parts, viz. (a) Organisation; (b) the Railway Accounts Proper i.e. Book Keeping; (c) the Internal Check & Disbursement. The chapters have accordingly been re-arranged in the above order and the format of the new Code has been drawn out in consultation with the Railway Administrations so as to cover almost every field of activity of the Accounts Department. The Accounts Code is in two parts. Part I contains General Accounts and Part II deals with Traffic Accounts. 

5. As stated in the Preface to the Financial Code, Chapter VIII relating to “Communications from Audit and action thereon” in the existing Code has been deleted from the new Code and incorporated as Chapter IX in the Financial Code. Additional chapters on ‘Check of Pension Payments’ (Chapter X), ‘Finance Function’ (Chapter XV), and ‘Miscellaneous Expenditure’ (Chapter XVI) have been introduced. Some of the voluminous Forms and Accounts have been taken out and incorporated as Appendices for the purpose of continuity of the text in the chapters. 

6. This Code supersedes all existing rules and orders issued by the Railway Board on the subject dealt with it. Unless the contrary intention is expressed or implied in the wording of the existing rules, the provisions of this Code are mandatory and  binding on all Indian Railways. For deviation from the mandatory rules, the sanction of the Railway Ministry should be obtained. In accordance with the Government of India’s Policy, this Code is being issued as a diglot edition. 

7. Any errors or omissions which may be found in this edition may please be brought to the notice of the undersigned. Equally welcome are comments and suggestions.   


New Delhi.
23 rd November, 1983.

(A. JOHARI)
Secretary, Railway Board


P R E F A C E
(First Reprint) 

This edition is a reprint of Indian Railway Code for the Accounts Department, 1984 edition incorporating additions and alterations introduced through Correction Slips issued upto Numbers 22-A1 dated 10th  January 1989. 

New Delhi
11th  July, 1990

(MASIHUZZAMAN)
 Secretary/Railway Board

 ******* 

P R E F A C E
(Second Reprint) 

This edition is second reprint of 1984 edition of Indian Railway Code for the Accounts Department, incorporating all additions and alterations introduced through Advanced Correction Slips issued up to Numbers 15- AI dated 09th  June 1997.

*******


INTRODUCTORY NOTES 

1. Index letters for Codes:- The following Index letters are used for distinguishing the several Indian Railway Codes from each other :- 

A.

Accounts Department

E

Engineering Department

F

Financial Code

G

Administration & Finance- An Introduction

R

Establishment Code

T

Traffic Department (Commercial)

W

Mechanical Department (Workshops)

2. Paragraph Numbers:-For convenience of indexing and of reference, the paragraphs have been numbered according to a ¾-figure “Code”, in which the last two figures give the number of the paragraph and the remaining figures the number of the Chapter. Thus paragraph 101 of any code is paragraph 1 of Chapter I of the code and paragraph 1421, paragraph 21 of Chapter XIV. 

3. Reference to paragraphs :- Reference to the paragraphs of a code is made by putting the paragraph number, suffixed by the index letter of the code concerned. Thus 1335 A1 means paragraphs 35 of Chapter XIII of the Indian Railway Code for the accounts Department Volume 1, and 5 Appendix VIII-A1 means paragraph 5 of Appendix VIII of the Indian Railway Code for the Account Department Volume 1. Volume I contains 19 Chapters and Volume II contain 15 Chapters from Chapter XX to XXXIV. Accordingly paragraph 2105-A means paragraph 5 of Chapter XXI of the Accounts Code Volume II. 

4. Reference to “Forms”:- The “forms” referred to in any of the Indian Railway  codes (except the Establishment Code) take the number of paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is illustrated. Thus W-703 is the form that is described and illustrated in paragraph3 of Chapter VII of the Indian Railway Code for the Mechanical Department (Workshops). 

5. Correction slips: - The correction slips will be printed on one side and issued in separate series for each code so that these may be cut and pasted against the relevant rules. 

6. Index to Correction Slips: - To facilitate reference to correction slips that  have been issued to the codes, an up-to-date index of correction slips is published from time to time showing for each Code the paragraph or rule numbers affected by correction slips and the numbers of such correction slips. This index may be pasted inside the cover of each Code.

LIST OF APPENDICES 

Appendix

Particulars

1

DUTIES AND  POWERS OF THE COMPTROLLER AND AUDITOR GENERAL WITH   REGARD TO AUDIT OF ACCOUNTS

II.

General List of important Items of Work required to be done by an  Accounts Officer  on his posting as in-charge of a Branch/Section of  an Accounts Office.

III

Exhibition of Losses in Government Accounts

IV

List of Major and Minor Heads of Accounts

V

Rules regulating the Exhibition of Recoveries of Expenditure in government Accounts

VI

Rules relating to Inter-Department Transfers

VII

Treasury Rules of the Central Government applicable to the Railway Department

VIII

Inspection of Registers maintained in the Accounts Office by a Gazetted Officer.

IX

Period for which Records in Accounts Officers are to be retained

X

Guarantee Bond

XI

Revenue Account Current       

XII

Capital Account Current

XIII

Final Revenue Account Current

XIV

Final Capital Account Current

XV

Approximate Account Current

 **********
LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS
 

No. of Form

Title

Page

1

2

3

A.125

Half-Yearly Arrears Report

   5

A.126

Register of Valuable and Secret Documents

   6

A.304

Daily abstract of Cash Transaction or the General Cash book

 16

A.306

Monthly Classified Abstract of Cash Transactions or General Cash Abstract Book

17

A.307

Journal

18

A.308

Journal Slip

19

A.310

Ledger

19

A.312

Revenue Allocation Register

20

A.313

Register of Earnings

20

A.315

Demands Payable Register

21

A.316

Unpaid Wages register

21

A.320

Suspense Register

24

Appendix XI

Revenue Account Current

25

A.327

Schedule (To accompany Account Current)

26

A.328

 

Statement showing details of Debits/Credits under Transfer Railways

 

26

 

Appendix XII

 

Capital Account Current

 

27

 

 A.331

 

Schedule of Expenditure against the Major Head 5002/5003 Capital Outlay on Indian Railways-Commercial/Strategic

 

27

 

Appendix XIII

Final Revenue Account Current

35

Appendix XIV

Final Capital Account Current

35

A.339

Sub-Register of Accounts Current

35

A.340

Sub-Register of Schedules

36

Appendix XV

Approximate Account Current

36

A.344

 

Details of Approximate Gross Receipts and Revenue Expenditure

37

 

A.345

 

Statement of Approximate Railway Receipts and Disbursements

38

 

A.346

 

Statement showing the credits in the Net expenditure shown in the Approximate Account current

39

 

A.406

Transfer Certificate

42

A.413

Register of Transfers

45

A.416

Annual List of Transfers 

48

A.418

Advice of Clearance

49

A.420

Memo of Clearance

50

A.422

Schedule of Remittance Transactions

51

A.429

Register of Advices issued to the Bank

53

A.430

Register of Advices received from other Accounts Officers

54

A.460

Advice of Transactions with Pay and Accounts Officers

60

A.461

Inward Claims Register

61

A.466

Outward Claims Register

63

A.467

Schedule of Debits/Credits adjustable

65

A.522

Schedule of Transactions adjustable with Bangladesh Railways

70

A.620

Half Yearly review of Suspense Balances

76

A.703

Capital and Revenue Accounts-Statement No. I

79

A.704

Capital and Revenue Accounts-Statement No. I I

80

A.705

Capital and Revenue Accounts-Statement No. III

80

A.706

Capital and Revenue Accounts-Statement No. IV

81

A.707

Capital and Revenue Accounts-Statement No. V

82

A.708

Capital and Revenue Accounts-Statement No. VI

85

A.709

Capital and Revenue Accounts-Statement No. VII

86

A.710

Capital and Revenue Accounts-Statement No. VIII

86

A.711

Capital and Revenue Accounts-Statement No. IX

87

A.712

Capital and Revenue Accounts-Statement No. X

88

A.713

Capital and Revenue Accounts-Statement No. XI

89

A.714

Capital and Revenue Accounts-Statement No. XII

92

A.715

Capital and Revenue Accounts-Statement No. XIII

92

A.716

Capital and Revenue Accounts-Statement No. XIV

93

A.717

Capital and Revenue Accounts-Statement No. XV

93

A.718

Capital and Revenue Accounts-Statement No. XVI

94

A.719

Capital and Revenue Accounts-Statement No.  XVII

94

A.720

Capital and Revenue Accounts-Statement No.  XVIII

97

A.721

Capital and Revenue Accounts-Statement No.  XIX

98

A.722

Capital and Revenue Accounts-Statement No.  XX

99

A.723

Capital and Revenue Accounts-Statement No.  XXI

100

A.724

Capital and Revenue Accounts-Statement No.  XXII

100

A.725

Capital and Revenue Accounts-Statement No.  XXIII

101

A.727

Certificates

101

A.729

Finance Accounts-Abstract Accounts

102

A.731

Finance Accounts-Schedule A

103

A.732

Finance Accounts—Schedule B

104

A.733

Finance Accounts---Accounts of  closed surveys

105

A.734

Finance Accounts---Schedule C

106

A.735

Finance Accounts—Schedule D

110

A.736

Finance Accounts—Schedule E

110

A.737

Finance Accounts—Schedule F

111

A.738

Finance Accounts—Schedule G

112

A.739

Finance Accounts—Schedule H

113

A.740

Finance Accounts—Schedule J

113

A.741

Finance Accounts—Schedule K

114

A.743

Finance Accounts-Appendix A

115

A.746

Finance Accounts—Appendix B

116

A.749

Analysis of Balances under Debit Heads

117

A.847

Register of Recoveries Foregone

129

A.850

Disallowances List

130

A.851

Objection Statement

130

A.854

Objection book

131

A.855

Savings Register

131

133

A.861

Register of Serious Irregularities

A.863

Half Yearly Objectionable Items Statement

132

A.908

Provident Fund Journal

137

A.909

Provident Fund Ledger Accouknt

137

A.910

Provident Fund Index  Registers

138

A.912

Provident Fund Check Sheet

139

A.913

Register of Debits and Credits to S.R.P.F

140

A.914

Register of Unposted Items

140

A.915

Register of Unposted Ledger Accounts

141

A.922

Proof Sheet for Reconciliation

144

A.923

Statement of  S.R.P.F.. Account

144

A.924

Advice of Transfer of State Railway Provident Fund

145

A.925

S.R.P.F. List of Closed Accounts

146

A.1022


A.1024

Register of Application for Pensions
Report of Pension

153

154

A.1032

Pension Payment Authority

157

A.1035

Check Register of Pension

158

A.1042

Family Pension Authority

160

A.1065

Authority for payment of Commuted Value of Pension

164

A.1104

Register of Bills received for Internal Check

210

A.1106

Accounts Enfacement on Passed Bills

211

A.1107

Abstract of Bills Passed for Payment

212

A.1110

Statement of Unchecked Bills

213

A.1111

Requisition for cheques

214

A.1125

Indemnity Bond

216

A.1137

Daily Cash Outgo

219

A.1138

Bill Form

219

A.1139

Register of Bills recoverable

220

A.1220

Register of Gratuity/Special Contribution to P.F.

225

A.1221

 

Register of Railway Servants of Foreign Service or lent to another Department

225

 

A.1222

Broad Sheet of Recoveries of Contributions

226

Annexure I

Pay Bills

231

Annexure II

Memorandum of Differences

232

Annexure III

Statement of Increments

233

Annexure IV

Absentee Statement

233

Annexure V

Last Pay Certificate

234

A.1305

Salary Register of Gazetted Railway Servant’s Pay and Allowances

235

A.1306

 

Alternative Form of Salary Register of Gazetted Railway Servant’s Pay and Allowances

 

237

A.1311

Pay Slip

241

A.1319

Cadre Register

243

A.1406

Register of Deductions from Salaries and Allowances

247

A.1407

Scale Check Register

247

A1412

Register of Bills Passed for Payment

248

A.1414

Scale Check Register of Engineering Gangs and Skilled Staff

249

A.1418

Register of Bills for Educations Assistance

250

A1605

Miscellaneous Receipts Transmit Note

256

A.1621

Rent Rolls

260

A.1623

Rent Variation Memo

261

A.1631

Register of Railway Buildings

263

A.1817

Register of paper Securities

270

A.1917

Cashier’s Cash Book (Receipts)

275

A.1927

Register of Cash Bags received

276

A.1942

 

Memorandum of Short Remittances and Remittances of Uncurrent Coins and Oiled and Spurious Notes returned to Stations

278

A.1943

Traffic Cash Check Sheet

279

A.1944

Treasury Remittance Note

280

A.1946

Chief Cashier’s Cash Book (Payments)

281

A.1948

Cashier’s Ledger Account

281

A.1949

Register of Cheques received and delivered to Cashiers

282

A.1950

Register of Cheques to be drawn by the Accounts Department

282

A.1951

Register showing Details of Bills made over to Cashiers

282

A.1952

Advice Notes of Bills and Cheques despatched

283

A.1954

 CASHIER’S CASH BOOK (PAYMENTS)

283

A.1957

Advice Slip of Bills returned

284

A.1959

Unpaid wages List

285

A.1963

Accounts Officer’s Acquittance Certificate on Cashier’s Cash book

286

A.1972
&
1978

Payees Letter of Authority

 

288 &290

A.1975

Extract of Bills

289

A.1982

Remittance Note

292

A.1995

Charge Report of Cashiers

295

 **********

CONTENTS

CHAPTER NO.

SUBJECT

 I

DEPARTMENTAL REGULATIONS

II

STRUCTURE OF RAILWAY ACCOUNTS

III

COMPILATION OF RAILWAY ACCOUNTS

IV

REMITTANCE TRANSACTIONS—INDIA

V

REMITTANCE TRANSACTIONS—OUTSIDE INDIA

VI

SUSPENSE ACCOUNTS

VII

ANNUAL ACCOUNTS AND RETURNS

VIII

INTERNAL CHECK

IX

PROVIDENT FUND ACCOUNTS

X

INTERNAL CHECK OF PENSION PAYMENTS

XI

BILLS

XII

CHECK OF ESTABLISHMENT CHARGES—GENERAL

XIII

CHECK OF PAY ROLLS-OFFICERS

XIV

CHECK OF PAY ROLLS—STAFF

XV

FINANCE FUNCTIONS

XVI

MISCELLANEOUS EXPENDITURE

XVII

INSPECTION OF EXECUTIVE OFFICES

XVIII

SECURITY DEPOSITS

XIX

CASH AND PAY DEPARTMENT

****