INDIAN RAILWAY CODE FOR THE ACCOUNTS DEPARTMENT

||  Index  ||  Chapter 20  ||  Chapter 21  ||  Chapter 22  ||  Chapter 23 ||
||  Chapter 24 ||  Chapter 25  ||  Chapter 26  ||  Chapter 27  ||  Chapter 28  ||  Chapter 29  || 
|| Chapter 30  ||  Chapter 31  ||  Chapter 32  ||  Chapter 33  ||  Chapter 34  || 


GOVERNMENT OF INDIA

MINISTRY OF RAILWAYS
(RAILWAY BOARD)

INDIAN RAILWAY
CODE FOR THE ACCOUNTS DEPARTMENT
PART-II
 

1. PREFACE
2. INTRODUCTORY NOTE
3. CONTENTS
4.

INDEX

5. CONCORDANCE TABLE
6. LIST OF STANDARD FORMS FOR TRAFFIC ACCOUNTS
7. LIST OF FORMS IN WHICH DOCUMENTS ARE PREPARED ON MACHINE FOR USE IN THE TRAFFIC ACCOUNTS OFFICE

 

PREFACE

 

INTRODUCTORY NOTES

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

Accounts Department

E  

Engineering Department

F

Financial Code

G  

Administration & Finance - An Introduction

R

Establishment Code

Traffic Department (Commercial)

W

Mechanical Department (Workshop)

            2. Paragraph Numbers. For convenience of indexing and of reference, the paragraphs have been numbered according to a three/four figure "code", in which the last two figures give the number of the paragraph and remaining figures the number of the chapter. Thus paragraph 101 of any code is paragraph 1 of Chapter I of that code and paragraph 1421, paragraph 21 of Chapter XIV.

            3. References to Paragraphs. Reference to paragraphs of any code is made by putting the paragraph number suffixed by the index letter of the code concerned. Thus 1235-T means paragraph 35 of Chapter XII of the Indian Railway Code for the Traffic Department and 5 Appendix. II-A means paragraph 5 of Appendix II to the Indian Railway Code for the Accounts Department.

            4.   References to "Forms". The "forms" referred to in any of the Indian Railway Code take the number of the paragraph 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 in illustrated. Thus T-647 is the form that is described and illustrated in paragraph 47 of Chapter VI of the Indian Railway Code for the Traffic Department. 

           The following terms and abbreviations have also been used in this Code :

"CM" refers to Indian Railway Commercial Manual. 
                    "COM" identifies the forms given in the book of Standard Forms. 
"Machine” is intended to cover Computer also.  

            5. Correction Slips. Corrections to this Code will be printed on one side and issued in separate series so that these may be cut and pasted against the relevant rule.  

            6. Index to Correction Slips. To facilitate reference to correction slips that may be issued to the codes from time to time an index of correction slips showing the paragraph   numbers affected by correction slips and numbers of such correction slips is pasted to the back of each code. This index should be posted when the correction slips issued from time to time are pasted against the relevant rule.

C O N T E N T S

CHAPTER  XX

CHECK OF TRAFFIC EARNINGS- INTRODUCTORY

(Page-1-2)

Sources of Railway Revenue, 2001, Accounts check of traffic earnings, 2002. Apportionment of earnings between railways, 2004. Settlement of through traffic transactions, 2005. Cases of loss of revenue or extra expenditure, 2006. Period for completion of traffic accounts, 2007. Travelling Inspectors of Station accounts, 2008.

CHAPTER   XXI

CHECK OF PASSENGER TRAFFIC EARNINGS

(Page 3-22)

             Check in the Accounts Office of earnings from passenger traffic involves the check of,  2101. Check of Ticket Indents, 2102. Check of collected tickets and Ticket Collector’s Reports, 2104. Check of Cancelled Tickets, 2108. Check of Passenger classification for Printed Tickets, 2109. Computation of amounts for full fare tickets on Machines, 2110. Check of the number and amount of concession fare tickets, 2111. Check of concession Orders, 2114. Check of statement of Incorrect Cards for Printed Tickets, 2117. Regularization of Printed Tickets issued out of order, 2118. Machine tabulation of Station-wise total fares and concession fares for Printed Tickets, 2119. Apportionment of earnings for through computerized Centralized Apportionment System(CAS), 2120. Check of return of Blank Paper Tickets, 2122. Check of charges for special trains, 2124. Rail Travel Coupon Books, 2130. Check of Emergent Police Passes, 2132. Check of Genunineness of Forms I.A.F.T. 1720 and 1720-A, 2134. Check of Monthly Season Tickets, 2135. Check of Pilgrim or Toll Tax, 2138. Working out of earnings due to the worked lines in respect of Passenger (Printed Series) Traffic, 2138. Check of Out-Agency Bills, 2139. Check of Tourist Coupons, 2140. Check of High Official Requisitions, 2142. Check of free Passes, 2147. Check of Return of Excess Fares, 2149. Excess Fare Returns of Travelling Ticket Examiners, 2155. Check of Certificates issued by Guards of other Authorized Railway Servants 2158.

CHAPTER XXII

CHECK OF OTHER COACHING TRAFFIC EARNINGS

(Page 23-31)

            Returns checked by Accounts Office, 2201. Check of Returns of Luggage. Animals and Birds, etc, 2202. Retention of earnings relating to through luggage, Animals and Birds etc., traffic by the collection railway and submission of duplicate copies of Luggage, Animals and Birds, etc., traffic Returns by the forwarding Railway Accounts Office to the receiving Railway Accounts Office, 2206. Left Luggage, Demurrage and Warfage Returns, 2208. Check of Local/Through Outwards ‘paid’ Parcesl/Way-Bills  and Paid Parcels Cash Book 2216. Check of Local/Through Outwards ‘paid’ Parcels Way-Bills, 2222. Check of Paid Parcels Way-Bills involving Out-agencies etc. 2223. Apportionment of Paid Parcels Earnings. 2224. Information required by the receiving Railways for Inwards Paid Parcels. 2225. Check of Motor-Cars carriages and Boards etc. Traffic. 2226. Check of charges relating to Newspaper parcels booked under Monthly account system. 2227. Check of Out/City Booking Agency Bills for coaching traffic and payment in respect thereof. 2228. Check of Terminal Tax on Parcels 2229. Check of Overcharge Sheets, Refund Lists and compensation Pay Orders and Refund of Unclaimed Overcharges for coaching traffic. 2230. Check of Lease parcel traffic (SLR/AGC/VPH/VPU/VPs/VPRs 2231.  

CHAPTER XXIII

CHECK OF GOODS TRAFFIC EARNINGS

(Page 32-43)

            Returns checked by the Accounts Office, 2301. Check of Railway Receipt 2305.Statement of incorrect invoices 2315. Outward Machine Prepared Abstract(MPA).2320. Paid Statements, 2321. Check of Fodder Invoices, 2320.Apportionment of Through Goods earnings, 2324. Internal check of Machine prepared Abstracts. 2326. Refund of unclaimed overcharges, 2328. Check of Overcharge Sheets. 2329 . Check of Compensation Claims, 2330. Check of Wharfage and Demurrage Returns, 2331. Check of Crane Charges, 2332. Statement Showing the use of Travelling Crane Charges, 2333. Check of Siding Statment,2334. Check of Out/City Booking Agency Bills, 2337. Check and Accounting of Terminal Tax. 2338.

CHAPTER  XXIV

REFUND OF UNCLAIMED OVERCHARGES AND CHECK OF REFUND LISTS OVERCHARGE SHEETS AND COMPENSATION CLAIMS

(Page 44-49)

            Refund of Unclaimed Overcharges, 2401. Check of Overcharge Sheet, 2403. Overcharge Sheets relation to Station Outstanding, 2407. Record of Specimen Signatures, 2409. Check of Compensation Claims, 2410.

CHAPTER   XXV

CHECK OF OUT/CITY BOOKING AGENCIES/JTBS/YTSK BILLS

(Page 50-52)

            Check of Out/City Booking/JTBS/YTSK and other Agency Bills, 2501. Preparation of Out/City Booking Agency Division Sheets, 2506.

CHAPTER  XXVI

CHECK OF TERMINAL TAX ON GOODS AND PARCELS

(Page 53-54)

            Check and Accounting of Terminal Tax, 2601. Check of Items exempted from Terminal Tax, 2606. Monthly Accounts of Terminal Tax, 2607. Proforma Accounts of Commission on Terminal Tax, 2608.

CHAPTER  XXVII

CHECK OF STATION BALANCE SHEETS

(Page 55-68)

            Station Balance Sheet, 2701, Chart showing the check of Station Balance Sheets, 2702. Check of Opening Balance, 2705. Check of Local/Through Traffic Returns with Balance Sheet, 2707. Cash Transmit Notes of Miscellaneous Receipts, 2710. Check of Special Debits, 2714. Credit on account of "Cash” 2717. Check of Credits on account of “Vouchers”, 2727. Check of Station Pay Orders, 2730. Check of Special Credits, 2735. Check of credits on Account Certified Overcharge Sheet, 2736. Check of Credits authorized by the Accounts Office, 2737. Check of Credits on account of short collections recovered at other stations, 2738. Check of Credits for freight on consignments transferred to the Lost Property Office, 2740. Check of Credits for Invoices/Way Bills twice accounted for, 2741. Credits for Invoices issued in connection with consignments delivered short of destination,2742. Credits for undercharges deducted from Pay Bills, 2743. Check of Credits for charges due on consignments of Fodder, 2744. Check of Closing Balance,2745. Check of Lists of Outstandings, 2748. Preparation of Approximate Balance Sheet, 2750. Advice of Internal Check, 2751. Balance Sheets of Out/City Booking Agencies and Lost Property Office, 2753. Change of Balance Sheet Checkers, 2754.

CHAPTER  XXVIII

ACCOUNTS OFFICE DEBITS AND THEIR CLEARANCE

(Page 69-73) 

            Error Sheets issued by the Accounts  Office, 2802. Register of Error Sheets, 2808. Disposal of Error Sheets at the station,2809. Outstandings Branch, 2810. Credit Advice Note, 2811. Error Sheets written off, 2813. Statements of Error Sheets issued, withdrawn, etc., 2814.

CHAPTER  XXIX

CARRIAGE BILLS AND THE ACCOUNTS OFFICE BALANCE SHEET

(Page (Page 74-81)

             Classes of Carriage Bills, 2902. Check of Credit Notes, 2904. Preparation of Carriage Bills for Credit Notes and Warrants, 2906. Register of Credit Notes kept pending, 2910. Commission charges on Warrants and Credit Notes, 2911. Miscellaneous Bills, 2917. Adjustment of petty sums between railways, 2919. Numbering if Carriage Bills, 2921. Accounts Office Balance Sheet, 2922. Debit entries in the Accounts Office Balance Sheet, 2924. Credit entries in the Accounts Office Balance Sheet, 2925. Posting of the Accounts Office Balance Sheet, 2927. Miscellaneous Earnings Register, 2931. Claims for under and overcharges in items included in Carriage Bills, 2934. Outstanding Bills, 2935. 

 CHAPTER  XXX

CHECK OF HANDLING BILLS

(Page 82-84)

 Handling Agencies, 3001. Examination of Handling Bills on receipt, 3002. Check of Handling Bills, 3003. Check of Transhipment Bills, 3006.

CHAPTER   XXXI

ACCOUNTS OF WORKED LINES INCLUDING PRIVATE AND NON-GOVERNMENT RAILWAY

(Page85-88)

 Introductory, 3101. Calculation of Worked lines Share, 3102. Coaching Traffic- Accounts, 3103. Goods Traffic-Accounts, 3106. Accounts of other Traffic, 3107. Gross Earnings of Worked Lines, 3108. Apportionment of earnings, 3109. Adjustment on account of Refunds, 3110. Payments to Worked Lines, 3111. Test-Check of Worked line Accounts, 3113.

  CHAPER   XXXII

THE TRAFFIC BOOK

(Page 89-103)

 Scope of Traffic Book, 3201. Parts of the Traffic Book, 3202. Form of Traffic Book Part A, 3203. Posting of Traffic book, Part A, 3204. Verification of the correctness of postings in Traffic Book, Part A, 3210. Rectification of mistakes-Adjustment Balance Sheet, 3216. Traffic Book, Part B, 3218. Apportionment of earnings, 3221. Posting of Traffic Book, Part B, 3223. Traffic Book Part C, 3225. Traffic Account, 3226. Posting of Traffic Book, Part C, 3227. Other Railway’s Account, 3230. Deposit Private Companies Account, 3231. Closing of Traffic Book, Part C, 3232. Traffic Book Part D, 3233. Preparation of Journal entry, 3234. Comparison of Traffic Book balances with General Books, 3235. Cash-in-Transit, 3236. Account Current, 3238.

CHAPTER  XXXIII

INSPECTION OF STATION ACCOUNTS

(Page 104-108)

            Responsibility of Travelling Inspectors of Station Accounts, 3301. Programme of Inspections, 3302. Inspection of the offices of YTSK, JTBS, CHA, Post Office PRS, Deffence-PRS, Non-rail Head PRS, Out-Agencies, etc., 3303. Intensive check over collection of Tickets, 3305. Facilities for investigations, 3306. Inspection of Initial Records, 3307. Duty of Inspectors to instruct station staff, 3308. Initial Records not to be removed outside station premises, 3309. Duties of Inspectors  in cases of Frauds, 3310.  Main items to be checked by Inspectors, 3311. Reserve Force of Inspectors of Station Accounts, 3313. Test-check of Inspector’s Work, 3314.

CHAPTER   XXXIV

CHECK OF TRAFFIC RELATING TO RAILWAY MATERIALS AND STORES

(Page 109-114)

            Returns checked by Accounts Office, 3401. Receipt of Accounts foils of departmental Credit Note for booking of Railway Material Consignment, 3402. Check of Railway Material Consignment Notes, 3403. Check of Abstracts of Railway Materials and Stores forwarded, 3405. Check of Railway Receipt, 3406.  Apportionment of Freight charges, 3407. Preparation of Carriage Bills, 3408. Issue of Carriage Bills, 3409. Adjustment of Carriage Bills, 3410. Comparison of the forwarded and received Railway Materials and Stores Abstracts and Summaries(Local/Through), 3411. Railway Materials and Stores Booked by Passengers/Parcels Trains, 3415. Railway Materials and Stores intended for Deposit Works, 3416. Whargage and Demurrage charges on Railway Materials and Stores 3417.

 

 

INDEX

(Page 115-130)

 CONCORDANCE TABLE

(Page 131-133)

 
LIST OF STANDARD FORMS FOR TRAFFIC ACCOUNTS 

No. of form

Title

Page

A-2130

Register of Rail Travel Coupons

10

A-2225

Register of Unaccounted for local/Through To-Pay Way-bills….

21

A-2235

List of Through Paid Parcels Way-Bills to be sent to the forwarding Railway Accounts Office.

23

A-2248

Return of Telegraph Messages Paid for in Postage Stamps  …  …

25

A-2251

Statement of apportionment of Revenue derived from paid inland telegrams booked originally in the Railway Licensed Telegraph Offices and interchanged with the Posts and Telegraphs Department.

26

A-2333

Register showing the Printed Machine numbers of Paid Invoice books supplied to the stations and accountal of Paid Invoices in the Paid statement.

37

A-2712

Journal entry of transfers between Traffic and General Books   ….

54

A-2722

Cash Register

55

A-2739

List showing “Paid on” charges relating to Through “To Pay” Parcels traffic re-booked to stations on other Railway

58

A-2754

Advice of Internal Check relating to the Coaching/Goods Balance Sheet

60

A-2802

Statement of errors in the Goods/Coaching Account of Stations

61

A-2808

Register of Error Sheets issued against the Stations     ….     ….   

63

A-2811

Credit Advice Note

64

A-2814

Statement of Error Sheets Issued, Admitted, Withdrawn, under Reference, etc.

65

A-2907

Carriage Bill (other than Defence Accounts)          ….     ….   

67

A-2908

Carriage Bill (Defence Accounts)                           ….     ….   

68

A-2923

Accounts Office Balance Sheet                               ….     ….   

70

A-2932

Register of Earnings arising in Accounts Office      ….     …..

71

A-2933

Summary of Coaching/Goods Accounts Office Balance Sheet …..

72

A-3203

Traffic Book, Part A (Coaching/Goods)         ….     ….    ….

77

A-3219

Traffic Book, Part B (Coaching)                     ….     ….    ….

79

A-3220

Traffic Book, Part B (Goods)                          ….     ….    ….

80

A-3225

Traffic Book, Part C (Coaching/Goods)         ….     ….    …. 

82-83

A-3233

Traffic Book, Part D (Coaching/Goods)           ….     ….    ….

84

A-3238

Account Current               ….                            ….     ….    ….

88

A-3412

Carriage Bill for Railway Material and Stores   ….     ….    ….

93

 

LIST OF FORMS IN WHICH DOCUMENTS ARE PREPARED ON MACHINE FOR USE IN THE TRAFFIC ACCOUNTS OFFICE

Serial No.

Title

Para in which specimen of the form appears

Page

1

 

2

 

 

3

 

 

4

 

 

5

 

 

 

6

 

 

7

 

8

Statement of Incorrect Cards relation to Printed Series    ….

 

Statement showing Station-wise total fares and concession fares for Printed Card Series.

 

Statement showing the result of apportionment of total fares in respect of Through Passenger (Printed Series) Traffic.

 

Machine tabulation of Printed Tickets issued to taxable stations.

 

 

Machine tabulations of Earnings of receiving Railways in respect of Printed Tickets issued to Stations situated on the worked Lines.

 

Statement of Incorrect Invoices   ….         …..          …..

 

 

Outward Machine Prepared Abstracts for Goods traffic   ….

 

Paid Statement for Goods Traffic       …..        …..           ….

2117

 

2119

 

 

2120

 

 

2138

 

 

2139

 

 

 

2325

 

 

2330

 

2331

5

 

6

 

 

7

 

 

12

 

 

12

 

 

 

33

 

 

35

 

36
 

 

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