INDIAN RAILWAY ACCOUNTS CODE PART II –
TRAFFIC ACCOUNTS
2004. Apportionment of earnings between railways.—The
earnings from traffic carried over two or more railways are to be shared by
them while only one railway actually receives the money. The apportionment is
made on the basis prescribed by the railway Board as indicated in the Chapters
dealing with each kind of traffic.
2005.
Settlement of through traffic transactions.—In cases of through traffic,
even though the traffic is carried by more than one railway a single voucher
for the traffic is issued by the station from which the traffic originates.
After the internal check of such vouchers etc. is completed in the Accounts
Office, the earnings are apportioned between the railways, and the Accounts of apportionment
are rendered, or the result of apportionment is advised, by the apportioning
railway to the other railways involved in the transaction. The settlement of
through traffic transactions as between the railways takes place monthly on the
basis of net results of such apportionment.
2117. The
apportionment of earnings for printed tickets relating to through traffic will
be made on the computer in proportion to the Kilometres travelled on each
Railway. Since the fares of the printed series also include, wherever
applicable, elements of pilgrims/terminal tax, reservation/sleeper charges and
other charges like road charges, Accident Compensation Surcharge, etc., the
apportionment of the earnings is undertaken after excluding the elements other
than the basic fare. The pilgrim/terminal tax and road charges have to be
credited to the Railway to which the charges pertain. The computer centre will
supply to the Accounts Office a statement showing the results of apportionment
3 days before the close of the following month in the following form :—
Statement showing the result of apportionment of total
fares in respect of Through Passenger (Printed Series) Traffic booked from
................... Railway to
other Railways for the month of....................
|
Terminal Railway
|
Total fares
|
Apportionment charges
|
|||
|
Code No.
|
Name
|
Rly.
|
Rly.
|
and so on
|
|
|
|
|
Rs.
|
|
|
|
|
|
Grand Total
|
|
|
|
|
From the Computer Statement of apportionment the
amount due to each Railway for printed tickets will be entered in a register to
be maintained for the purpose. The amount due to each Railway in respect of
Blank Paper etc , Tickets will also, be entered in this Register and the
amounts due to the Other Railways on account of Outward Passenger Traffic
advised to them telegraphically two days before the close of the following
month.
2206. Apportionment
of earnings relating to Through Luggage, animals and birds etc. traffic is not
made between Indian Government Railways.
Such earnings are retained wholly by the collecting Railway.
In the case of traffic moving over private companies, non-government
Railways and Worked Lines, the duplicate copies of through luggage, animals and
birds etc. returns should be sent by the forwarding Railway Accounts Office to
the receiving Railway Accounts Office along with a covering memo giving the
number of sheets of abstracts/cash book for each station and the total number
of sheets of abstracts/cash book for all stations to enable the receiving
Railway Accounts Office to work out any information in regard to inward
Luggage, Animals and Birds etc. traffic.
In the case of through traffic over
Government Railways, any information required by
the receiving Railway Accounts Office may be specially obtained from the
forwarding Railway Accounts Office.
2334. Apportionment of Through Goods
Earnings.—Subject to provisions of para 2311 to 2314 ante, apportionment of
through goods earnings should be made on the following general principles :—
(i) The Zonal Railways performing terminal
and transhipment operations should, in the first instance, be credited with the
amount at the following rates :—
(a)
Transhipment operations.—At
the public tariff rates for transhipment charges ;
(b)
Terminal operations.—At
the rates prescribed by the Railway Board from time to timer
(ii) The residual freight earnings should be
apportioned amongst the individual Zonal Railways on the basis of distance
involved on the respective system;
(iii) In
cases where traffic originates or terminates at a joint station or junction or
traffic is transhiped at the break of gauge transhipment point situated at a
junction station,
financial adjustment in earnings should be
made separately, taking into account the total traffic dealt with at the joint stations (terminal or
transhipment point) by calculating the credit/debit at the rate of terminal/
transhipment charges levied on public traffic.
Note.—In cases of diversions of a
permanent nature, consisting of definite identifiable stream of traffic,
adjustment should be made annually so that the financial position of the
Railway concerned is correctly represented. However, meticulous calculations
involving time and labour should be avoided and broad estimates should be made
by taking representative samples. In other cases including those where consignees
choose a different route, no meticulous re-adjustment need be made.
The actual apportionment of earnings will be made on
the machines. The Machine Section will furnish to the Accounts Office a
statement showing each rail way's share on through Outward "Paid "
and "To-Pay " Goods traffic as also railway-wise share of "Other
charges" creditable to each railway. The net result due to each railway on
Through Outward Goods traffic should be worked out by the Accounts Office on
the basis of this statement by deducting freight "To-Pay" at each
receiving railway from its share and by deducting "Paid" freight from
the share due to the forwarding railway. In the case of cross traffic, the
intermediate railway will get full share as worked out on Machines as no
"Paid "or "To-Pay" freight is collected by the intermediate
railway. An example as to how the net results will be worked out on Through Outward
Goods traffic of, say, Northern Railway is given below :—
|
|
Total Freight
|
Railway's share
including "Other
charges" on Outward 'Paid' and ‘To-Pay' Traffic
|
Net due to Railway
|
|||
|
Paid
|
To-
Pay
|
Railway
|
Share
|
Railway
|
Net Cr. or
Dr.
|
|
|
From Northern Railway to Eastern Railway.
|
..
|
100
|
Eastern Railway
|
140
|
Eastern Railway
|
40 Cr.
|
|
From Northern Railway to Western Railway
|
..
|
150
|
Western Railway
|
200
|
Western Railway
|
50 Cr.
|
|
From Northern Railway to Central Railway
|
..
|
200
|
Central Railway
|
170
|
Central Railway
|
30 Dr.
|
|
From Northern Railway to North Eastern Railway
|
..
|
130
|
North Eastern Railway
|
150
|
North Eastern Railway
|
20 Cr.
|
|
From Northern Railway to Eastern, Western, Central and North
Eastern Railway.
|
180
|
..
|
Northern Railway
|
100
|
Northern Railway
|
80 Dr.
|
|
|
|
|
|
|
|
Cr. 110
Dr. 110
|
The net results as worked out above should be
advised by each forwarding Railway Accounts Office, telegraphically, to the
other Railway Accounts Offices concerned, so as to reach them by the end of the
following month.
3101. Introductory.—Such branch lines and feeder railways as
have been constructed at the cost of Branch Line Companies, Local Bodies and
State Governments and are worked by the main line system, are called
"Worked Lines". The terms for the working of such lines and the
apportionment of their earnings are embodied in their respective agreements
which should be carefully studied by the officers and staff concerned. As the
terms of all the agreements are not uniform, an abstract showing the main
features of each agreement, e.g., the
items which comprise the gross earnings of each worked line, the percentage to
be recovered from each line as working expenses, the rebate to be allowed
under certain conditions, etc., etc., should be maintained in the Accounts
Office and kept up-to-date for convenience of reference.
3102. The actual
adjustment of the working expenses to be recovered from the worked lines or the
share of earnings to be paid to them should be made in accordance with the
terms of their respective agreements. The general principles which should be
followed in compiling the accounts for the purpose of such adjustments are,
however, stated in the following paragraphs.
3103. Coaching Traffic.—Before calculating the share of earnings of a worked line, a
reference should be made to its agreement to ascertain what the coaching
earnings of the worked line comprise of and this should be kept in view in
compiling the accounts for the purpose of apportionment.
3104. The Coaching
earnings of the system include—
(1) fares and
freight charges proper for carrying the various kinds of coaching traffic; and
(2) other special
charges such as pilgrim or poll tax and cartage charges, etc., etc.
The pilgrim or poll tax, when leviable, is included in the fares
and, as this is creditable to the Municipalities concerned, it should be seen
that its amount is always excluded from the fares before apportioning them
between the Main and the Worked Lines. Cartage
charges are not payable to Worked Lines. While apportioning shares to the Worked
Lines, these charges should be deducted from the freight before dividing the
same between the Main and the Worked Lines. In
the case of undercharges, the apportionment of the correct amount is made to
the Worked Lines regardless of the amount collected. As regards overcharges, no
credit is to be afforded to the Worked Lines and the amount of overcharge
should, therefore, be excluded from the fare and freight charges before
apportionment. Penalty and clerkage charges are credited to the Main or the Worked Line according as the recovery has
been made at the Main or Worked Line station.
These charges, when accruing at junctions with the Worked Lines, are credited
to such lines in respect of their Local traffic only.
3105. Entries
pertaining to each of the Worked Lines should be picked up from the relevant Returns received from the checking
sections, separate sheets being used for posting, by each route and for each class of traffic. Traffic between each
pair of stations should be posted in one place
and grouped together.
Note.—The apportionment of Parcel
traffic should be made according to the route prescribed by the Main Line administration, necessary adjustments being
made in respect of deviated traffic.
3106. Goods
Traffic.—The apportionment of Local
goods earnings with the Worked Lines is made on the inward basis. Accordingly,
the entries relating to Worked Lines should be picked up from Local machine
prepared Abstracts received in the Accounts Office from stations. In the case
of Through goods traffic, the entries relating to inwards traffic of Worked
Lines stations should be picked up from Through machine prepared Abstracts
received from destination stations and those relating to outwards traffic from
the Accounts Office copy of the machine prepared Abstracts of Worked lines
stations received from Machine Section. The picking up should be done after the
machine prepared Abstracts have been linked with the Statements of Incorrect
Invoices. The apportionment should be made according to the route prescribed by
the main line administration, necessary adjustments being made in respect of
deviated traffic. Before making the calculations, it should be ascertained, by
a reference to the agreement of the Worked Line concerned, what items
constitute its goods earnings. Special charges such as Transhipment charges
should be excluded from the freight charges proper for the purpose of making
the apportionment, overcharges and undercharges being dealt with as stated in
Paragraph 3104 above.
3107. Other Traffic.—(a) The following
items, which are creditable to the Worked Lines, should be picked up from the
Station Balance Sheets of Worked Line stations only.
Coaching Traffic
(1) Left Luggage,
Wharfage and Demurrage.
(2) Platform
Tickets.
(3) Excess in
booking.
(4) Telegraph
earnings.
(5) Items taken to
special debit by stations in the Coaching Balance Sheets and not accounted for
through any of the returns submitted to the Accounts Office.
Goods Traffic
(6) Demurrage and
Wharfage.
(7) Items taken to
special debit by stations in the Goods Balance sheets and not accounted for
through any of the returns submitted to the Accounts Office.
(b) Items debitable to the Worked
Lines, that is, items of credit taken by stations in their Coaching or Goods Balance Sheets in respect of—
(1) Overcharge sheets pertaining to station outstanding,
(2) Previous debits withdrawn,
(3) Credits
reversed, and
(4) Re-booking,
etc.,
should be picked up
from the Balance Sheets of stations of the entire system.
3108. Gross Earnings of Worked Lines.—The total amount of items picked up in the manner prescribed in the
preceding paragraphs would represent the amount divisible between the Main and the Worked Lines. For convenience of
calculations, the totals should under mutual arrangement with the Worked Lines,
be calculated to the nearest rupee; fifty paise and above being reckoned as one
rupee and less than fifty paise being dropped.
3109. Where, under
the terms of the agreement, Local Through earnings are divisible in the ratio of the distance in kilometers
covered by the traffic on the Main and the Worked Lines, the share due to the
latter should be calculated by multiplying the total amount in round figures
against each station with the Worked Line distance and dividing the product
thus arrived at by the total distance covered by the traffic.
3110. Adjustment on account of Refunds.-The amounts debitable to the
worked lines in cases where refunds have been allowed at the time of delivery
of goods etc., or claims for refund of overcharges have been passed should be
worked out from the relevant records in the Accounts Office and deducted from
the amounts payable to the Worked Lines.
3201. The Traffic
Book is a compilation which collects and brings to account, under the prescribed
heads—Coaching, Goods and Sundry Other
Earnings, the whole of the traffic earnings of a railway, both Local and
Through, whether accrued at stations or otherwise. It records the progress of
realization of these earnings, the results of apportionment of traffic
interchanged with Other Railways and Deposit Private Companies (including
Out/City Booking Agencies), and the progress in the settlement of the balances
on these accounts.
3202. Parts of the Traffic Book.—The Traffic Book consists of four distinct parts, viz.—
(a) Station Accounts:
(b) Adjustment or Division Sheets:
(c) Ledger account of the Home
Line; and
(d) Abstract of Earnings and
Statement of Balances.
Traffic Book, Part A
3203. The earning
accrued at stations, for the realization of which the home railway is responsible,
are consolidated in Traffic Book, Part A. It should be maintained in Form A. 3203 separately for Coaching and Goods
traffic. The names of all stations open for traffic (Coaching or Goods, as the case may be) should preferably
be printed in convenient groups, generally in the order of their geographical
position on the railway.
COACHING/GOODS
TRAFFIC BOOK FOR THE MONTH
OF.......................19.
Part A—Station
Accounts Form A-3203
|
Stations
|
Balance
brought forward Dr.
|
Debits
|
Total
Debits excluding opening balance
|
Total
Debits including opening balance
|
|
|
Traffic
earnings for the month
|
|||||
|
Coaching/Goods
earnings
|
Sundry
other earnings
|
||||
|
1
|
2
|
3
|
4
|
5
|
6
|
|
A
|
2,000
|
20,000
|
600
|
20,600
|
22,600
|
|
B
|
2,500
|
25,000
|
900
|
25,900
|
28,400
|
|
C
|
3,000
|
35,000
|
500
|
35,500
|
38,500
|
|
Total
|
7,500
|
80,000
|
2,000
|
82,000
|
89,500
|
|
Credits
|
Balance
carried forward Dr.
|
Stations
|
||||
|
Cash
Dr.
|
Vouchers
Dr.
|
Transfers
|
Total
|
|||
|
Dr.
|
Cr.
|
|||||
|
7
|
8
|
9
|
10
|
11
|
12
|
|
|
16,600
|
2,000
|
1,500
|
…
|
20,100
|
2,500
|
A
|
|
20,000
|
3,000
|
1,900
|
…
|
24,900
|
3,500
|
B
|
|
30,000
|
4,000
|
900
|
400
|
34,500
|
4,000
|
C
|
|
66,600
|
9,000
|
4,300
|
400
|
79,500
|
10,000
|
Total
|
3204. Posting of Traffic Book, Part A.—The
postings in Traffic Book. Part A, should be miadc from the Station Balance
Sheets after the same have been dealt with in the manner indicated in Para 2750
and the figures for the various headings have been summarized in a convenient
form.
3205. The opening balance for each station
should be brought forward from the Traffic Book for the previous month and
compared, during the course of posting the Traffic Book, with the corresponding
figures shown in the Balance Sheet of the station concerned.
3206. The traffic earning for the month,
whether ''Local" or "Through", should be posted to the credit of
the appropriate head of account. Coaching, Goods or Sundry Other Earnings, as
the case may be. The provision of further analytical columns under each head
for the preparation of abstracts of earnings is left to the discretion of the
Accounts Officer.
3207. Similarly, the realization of traffic
earnings, whether in "cash", "vouchers" or "transfers" should be posted under
the heads provided in the form; the balance representing the unrealized
earnings being posted in the column "Closing Balance".
3208. After all the Balance Sheets have
been posted in the manner indicated in the previous paragraphs, the Traffic
Book, Part A, should be examined to see that there is an entry for each station
on the home railway open for the traffic concerned (Coaching or Goods, as the
case may be).
3209. The various columns should be
totalled and it should be seen that the sum total of the debit column's agrees
with the total debits and that of the credit columns with the total credits,
and that the difference between the total debits and credits tallies with the
closing balance to be carried forward to the next month's account.
Traffic
Book, Part B
3218. The Traffic
Book, Part B, deals with the results of
apportionment of all Through traffic interchanged between the Home Railway,
Other Railways and Deposit Private Companies (including Out/City Booking
Agencies).
3219. The Traffic
Book, Part B. for Coaching traffic should be maintained in Form A.3219.
Form A. 3219
COACHING
TRAFFIC BOOK FOR THE MONTH OF ...........19......
Part
B—Showing Division of Earnings on Coaching Traffic interchanged with other
Railways and Deposit Private Companies.
|
Railway
|
Outward - Passengers. Parcels Outward Paid and inward To
pay and other coaching traffic
|
Inward - Passengers. Parcels Outward Paid and inward To
pay and other coaching traffic
|
Total
|
|||||||
|
|
Passe-ngers.
|
Other coac-hing traff-ic
|
Total
|
Pass-engers.
|
Other coac-hing traffic
|
Total
|
Dr.
|
Cr.
|
||
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
|||||||
|
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
|
Home Railway
|
|
|
8215
|
|
|
|
|
23950
|
8215
|
23950
|
|
Other Railways
|
|
|
|
|
|
|
|
|
|
|
|
A
|
3500
|
600
|
|
4100
|
6000
|
|
6000
|
|
6000
|
4100
|
|
B
|
1600
|
305
|
|
1905
|
850
|
|
850
|
|
850
|
1905
|
|
C
|
600
|
600
|
|
1200
|
9000
|
|
9000
|
|
9000
|
1200
|
|
Total
|
5700
|
1505
|
|
7205
|
15850
|
|
15850
|
|
15850
|
7205
|
|
Non-Government Railways.
(Deposit Private Companies).
X
|
300
|
250
|
|
550
|
2000
|
500
|
2500
|
|
2500
|
550
|
|
Y
|
100
|
60
|
|
160
|
4000
|
1000
|
5000
|
|
5000
|
160
|
|
Z
|
170
|
130
|
|
300
|
500
|
100
|
600
|
|
600
|
300
|
|
Total
|
570
|
440
|
|
1010
|
6500
|
1600
|
8100
|
|
8100
|
1010
|
|
Grand
Total
|
|
|
|
|
|
|
|
|
|
|
Note.—Further
analytical columns under each head as may be found necessary for the
preparation of abstracts of earnings may be provided to Suit local requirements
and furnishing details to non-Govcrnnteatal Railways.
3220. The Traffic Book, Part B, for Goods
traffic should be maintained in Form A. 3220.
Form A. 3220
GOODS
TRAFFIC BOOK FOR THE MONTH OF ...................... 19 ..
Part B-Showing
Division of Earnings of Goods traffic interchanged with Other Railways and Deposit Private Companies.
|
Railway
|
'Paid and
'To-Pay' Goods traffic to Other Railways and Deposit Private Companies.
|
'Paid and
'To-Pay' Goods traffic from Other Railways and Deposit Private Companies.
|
Total
|
|||
|
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
|
Home
Railway Total
|
25,000
…
|
…
….
|
…
…
|
5,000
…
|
20,000
…
|
…
…
|
|
Other
Railways
|
|
|
|
|
|
|
|
A
|
…
|
10,000
|
2,000
|
….
|
….
|
8,000
|
|
B
|
…
|
4,500
|
…
|
1500
|
…
|
6,000
|
|
C
|
…
|
500
|
1,500
|
…
|
1,000
|
…
|
|
Total
|
|
15,000
|
2,000
|
|
|
13,000
|
|
Deposit Private Companies
|
|
|
|
|
|
|
|
X
|
…
|
8,000
|
3,000
|
…
|
…
|
5,000
|
|
Y
|
2,000
|
…
|
2,000
|
…
|
4,000
|
…
|
|
Z
|
…
|
4,000
|
…
|
2,000
|
….
|
6,000
|
|
Total
|
|
10,000
|
3,000
|
|
|
7,000
|
|
Grand
total Part B
|
|
|
|
|
|
|
3221. The
apportionment of the earnings from traffic carried over two or more railways is
based on the following principles:—
(1) The railway
apportioning the earnings makes an adjustment direct with each railway to which
a share is due on interchanged traffic;
(2) In the case of
traffic interchanged between the Indian Railways, the adjustment of Goods,
Passengers and 'Paid' Parcels traffic devolves on the forwarding railway while
the adjustment of 'To-Pay' Parcels traffic devolves on the receiving railway.
No adjustment is made in respect of Excess Fare, Luggage, Animals and Birds
etc. traffic, such earnings being retained wholly by the collecting railway
(Paragraphs 2159 and 2206).
In
the case of traffic interchanged with the Deposit Private Companies, the
adjustment of all Coaching traffic, except Parcels, devolves on the forwarding
railway and adjustment of Parcels and Goods traffic devolves on the receiving
railway.
(3) Each line is
debtor for all outwards "Paid" and inwards "To-Pay"
traffic.
3222. There are, at present, two methods of apportionment of
earnings from traffic carried over two or more railways viz., (1)
Where no detailed accounts of apportionment are compiled and rendered by the
apportioning railway to the other railways and
(2) Where detailed accounts of apportionment technically called
"Division Sheets" are compiled and rendered to the other railways.
The former method is used for the apportionment of Goods, Passengers and
parcels earnings in respect of traffic interchanged between the Indian
Railways. Under this method, the apportioning railway works out the net results
of apportionment and communicates the same to other railways without preparing
detailed accounts of apportionment. Under the Division Sheet method which is
followed in the case of apportionment of all kinds of traffic interchanged with
Deposit Private Companies, the railways prepare and render to each other the
Division Sheets showing in detail, the proportions due on interchanged traffic.
3223. Posting of Traffic Book, Part B.—The postings in Traffic Book, Part
B, should be made from the net results of apportionment. These postings are
made on the general principle that out the earnings from through traffic, for
the realization of which the home railway is responsible and which are included
in Coaching or Goods earnings in Part A (viz., the forwarded passenger, luggage and animals
and birds etc. traffic and outwards paid and inwards to-pay parcels and goods
traffic), the home railway has to surrender the portion which is not its on.
Similarly, it has to bring into account its own share of earnings from the
traffic for the realization of which other railways and Deposit Private
Companies are responsible (viz., the received passengers, luggage and animals
and birds etc. traffic and inwards paid and outwards to-pay parcels and goods
traffic). Thus the shares of other Railways and Deposit Private Companies in
forwarded passengers, luggage and animals and birds etc. traffic should be
posted to the credit of these Railways and Deposit Private Companies by debit
to the home railway. Similarly, the home railway share in received passenger,
luggage, animals and birds etc. traffic should be posted to the debit of these
railways and Deposit Private Companies by credit to home railway. In like
manner, the net result of apportionment on parcels and goods traffic should be
posted to the debit or credit of other railways and Deposit Private Companies
by credit or debit to home railway earnings.
The various sources from which the net results of apportionment are
to be obtained for the posting of Traffic Book, Part B are given below.—
For traffic interchanged between the Indian Railways
|
Passengers Outward
|
Register of
shares due to each railway on Printed Tickets and Blank Paper Tickets.
|
|
Passengers Inwards
|
Telegraphic
advices of results of apportionment received from the other railways.
|
|
Parcels Outwards 'Paid and Inwards
To-Pay'
|
Statements
showing result of apportionment made on the basis of prescribed percentages.
|
|
Parcels Inwards 'Paid' and Outwards
'To-Pay'
|
Telegraphic
advices of results of apportionment received from other railways.
|
|
Goods Outwards 'Paid' and 'To-Pay'
|
Machine
statement of apportionment.
|
|
Goods Inwards ‘Paid' and 'To-Pay'.
|
Telegraphic
advices of net results received from the other railways.
|
For traffic interchanged with Deposit Private Companies
|
Inwards
Passengers, Luggage, Animals and Birds, etc. traffic. Outwards Parcels
traffic and Outwards Goods traffic.
|
Inwards
Division Sheets.
|
|
Outwards
Passengers, Luggage Animals. Birds, etc. traffic inwards Parcels traffic and
Inwards Goods traffic.
|
Home Railway
Division Sheets.
|
3224. The totals of
the figures posted against the home railway and each other railway and Deposit
Private Company should then be cast and transcribed to Traffic Book, Part C.
Traffic Book, Part C
3225. As stated in
Paragraph 3202, the Traffic Book, Part C, is the ledger of the Home Line for traffic
earnings. It should be maintained in Form A.
3225, separately for coaching and goods traffic. It contains three
ledger accounts, viz., (1) the Traffic
Account, (2) the Other Railways Account and (3) the Deposit Private Companies Account.
Form A-3225
COACHTNG/GOODS
TRAFFIC BOOK FOR THE MONTH OF'..
................................19....
Part
C—Showing adjustment of the "Traffic Account', "Other Railways"
and "Deposit Private Companies" Account.
|
Particulars
|
Balance
|
Debits to Traffic Account
Traffic earnings
|
Other Railways and Deposit private
Companies
|
Vouchers
|
Total debits excluding balance
|
Total debits including balance
|
||
|
|
|
Coaching/ Goods earnings
|
Sundry other
earnings
|
|
|
|
|
|
|
|
Dr.
|
Cr.
|
Cr.
|
Dr.
|
Cr.
|
Dr.
|
|
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
|
I. Stations and Accounts Office
(1) Total Coaching/ Goods stations brought
forward from Part A.
(2)
Accounts
Office
|
7,500
2,500
|
80,000
40,000
|
2,000
500
|
…
…
|
…
…
|
…
9,000
|
82,000
49,500
|
89,500
52,000
|
|
Total
Stations and Accounts
Office.
|
10,000
|
1,20,000
|
25,00
|
…
|
…
|
9,000
|
1,31,500
|
1.41,500
|
|
II. Transfers
from Part B—
(I) Home
Railway
(3) Other Railways
A
B
C.
|
Cr. 4,000
Cr. 2,000
Dr. 600
|
20,000
…
…
…
|
…
…
….
|
…
…
1,000
|
8,000
6,000
…
|
…
…
…
|
Cr. 8000
Cr. 6,000
Dr. 1,000
|
Cr. 12,000
Cr. 8,000
Dr. 1,600
|
|
Total Other
Railways
|
Cr. 5,400
|
…
|
…
|
1,000
|
14,000
|
|
Cr. 13,000
|
Cr. 18,400
|
|
III. Deposit
Private Companies
X
Y
Z
|
Dr. 1,.000
Cr. 700
Cr. 800
|
|
|
4,000
|
5,000
6,000
|
|
Cr. 5,000
Cr. 4,000
Cr. 6,000
|
Cr. 4,000
Cr. 3,300
Cr. 6,800
|
|
Total Deposit
Private Companies.
|
Cr. 500
|
|
|
4,000
|
11,000
|
|
Cr. 7,000
|
Cr. 7,500
|
|
Total
transfer from Part B
|
|
20,000
|
|
5,000
|
25,000
|
|
|
|
|
Total Parts A
and B
|
10,000
|
1,00,000
|
2,500
|
5,000
|
25,000
|
9,000
|
1,31,500
9,000
---------------
1,22,500
|
1,41,500
|
|
Credit to Traffic Account
|
|
Transfer Railways
|
Balance
|
Particulars
|
||||
|
Cash
|
Vouchers
|
Transfers
|
Total
|
|||||
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
Dr.
|
||||
|
10
|
11
|
12
|
13
|
14
|
15
|
16
|
17
|
18
|
|
66,600
31,400
|
9,000
|
3,900
18,600
|
…
…
|
79,500
50,000
|
…
…
|
…
…
|
10,000
2,000
|
I. Stations
and Accounts Office.
(1) Total Coaching/Goods stations brought
forward from Part A.
(2) Accounts Office
|
|
98,000
|
9,000
|
22,500
|
|
1,29,500
|
|
|
12,000
|
Total Stations and Accounts Office.
|
|
…
…
…
|
…
…
…
|
…
…
…
|
…
…
…
|
…
…
…
|
…
…
…
600
|
…
…
4,000
2,000
…
|
…
…
Cr. 8,000
Cr. 6,000
Dr. 1,000
|
II. Transfers from Part B—
(1) Home Railway
(2) Other Railways
A.
B.
C.
|
|
|
|
|
|
|
|
|
|
Total Other Railways
|
|
…
…
…
|
…
…
…
|
…
…
…
|
…
…
…
|
…
…
…
|
1,000
…
…
|
…
700
800
|
Cr. 5,000
Dr. 4,000
Cr. 6.000
|
III. Deposit Private Companies—
X
Y
Z
|
|
…
|
…
|
…
|
…
|
…
|
1,000
|
1,500
|
Cr. 7,000
|
Total Deposit
Private Companies.
|
|
…
|
…
|
…
|
…
|
…
|
….
|
…
|
…
|
Total transfer
from Part B
|
|
98,000
|
9,000
|
22,500
|
…
|
1,29,500
|
…
|
…
|
12,000
|
Total Parts A
and B
|
3226. Traffic Account.—For the
purpose of recording the traffic earnings in the month's account to which they
pertain and of watching the progress of their realization, a suspense account
Traffic Account is operated upon in Part C of the Traffic Book. This account is
debtor for all earnings, whether Local or Through and is creditor for all
recoveries of such earnings, The balance therfore, represents unrealized
earnings.
3227. Posting of Traffic Book, Part C.—The
opening balances should be brought forward from the Traffic Book, Part C. of
the previous month and checked with the corresponding figures transcribed from
Part A and the Accounts Office Balance Sheet. The traffic earnings for the
month credited through the Station Balance Sheets should be brought forward
from the Traffic Book, Part A. These items form debits to Traffic Account by
credit to final heads of earnings. (viz. Abstract X—Coaching earnings, Y—Goods
earnings and Z—Sundry other earnings). In regard to earnings from Through
traffic, the division thereof between Home Railway, other Railways and Deposit
Private Companies having already been made in Traffic Book, Part B, the figures
should be transcribed from that Part to Part C. The Home Railway's earnings in
which these were merged in Traffic Book, Part A, should be minus credited by
credit to other Railways and Deposit Private Companies or vice versa.
3228. The realization of traffic earnings
should be similarly brought forward from Part A. These figures will represent
credits to Traffic Account by debit to "cash" "vouchers" or
"transfers”.
3229. The debits and credits to Traffic
Account in the Accounts Office Balance Sheet should be brought forward From
that Balance Sheet and should be added to those transcribed from Part A. In the
case of these figures, the credit to earnings arises only in respect of such
items as have not already passed through the Station Balance Sheets and Traffic
Book, Part A.
3230. Other Railway's Account. —All
transactions regarding division of traffic earnings with other railways with
which the traffic is interchanged and which bank with the Government
Treasury are passed through this
account. The opening balance
in favour or
against each railway should be brought forward from
the Traffic Book, Part C, for the previous month. The results of
division of interchanged traffic for the month are transcribed from the Traffic
Book, Part B. The payments to and receipts from other railways by
"Transfer Railways" should be posted from the extracts of Transfer
Certificates and the balances in favoiur of or against each railway worked out.
These balances represent unadjusted through traffic tansactions with other
railways and should be susceptible of verification with the balance of
unadjusted Account Current (A. 3238).
3231. Deposit Private Companies
Account.—When, under competent authority (Appendix I-T), Through traffic is
permitted with companies or other carriers who do not bank with a Government
Treasury, moneys due to them on ths apportionment of traffic for the month
should be credited to this account. This credit will be removed by actual
payment or debit (by credit to earnings) against moneys collected by private
companies on behalf of Indian Railways. In cases, however, where moneys due
from Private Companies exceed those due to them, the net amount should he
debited to this account and cleared When cash is received. The balances under
this account should be proved in the same way as those under "Other
Railways". '
3232. Closing of Traffic Book , Part C.—The
grand totals under each of the heads Coaching, Goods and Sundry Other earnings
as also under other Railways and Deposit Private Companies should be
transcribed to Part D from which the monthly Journal Entry is prepared for
incorporation in the Gereral Books.
Traffic Book Part D
3233. The Traffic Book, Part. D, consists
of the monthly Journal Entry and two statements. It should be maintained in
Form A 3233 separately for Coaching and Goods traffic.
Form A. 3233
COACHING/GOODS
TRAFFIC BOOK FOR THE MONTH OF................19..
Part D-Revenue (Earning) Journal entry for the month of
........................... 19...
|
Debits As per Part C of Coaching/Goods Traffic
Book
|
Accounts
|
Credits As per Part C of Coaching/ Goods Traffic Book
|
|
1,22,500
|
Traffic Account
|
..
|
|
,,
|
Coaching/Goods
|
1,00,000
|
|
,,
|
Sundry other .earnings
|
2,500
|
|
,,
|
Other Railways
|
13,000
|
|
,,
|
Deposit Private Companies
|
7,000
|
|
1,22,500
|
Total
|
1,22,500
|
Dated ...............19.... …………....………............................
for Financial Adviser and Chief Accounts
Officer
Statement No.
I—Showing details of Clearance of "Other Railways" and "Deposit
Private Companies" Accounts by Transfer Certificates, Pay Orders, etc.
|
Balance from
previous month
|
Accounts
Concerned
|
Transaction for the month
|
Total
|
No. and date of Transfer
Certificate or Pay Order issued in settlement of Traffic
|
Amount of Clearance
debited or credited to Other Railways or Deposit Private Companies
|
Balance unadjusted as per
Part C of Traffic Book.
|
|||
|
Dr.
|
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
|
Dr.
|
Cr.
|
Dr.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
|
Cr.
5,400
|
Other Railw-ays
|
1,000
|
14,000
|
1,000
|
19,400
|
T. C. No. 9
of A. Rly.
|
..
|
4,000
|
…
|
|
|
|
|
|
|
|
T.C.No.11 of
B. Rly. T. C. No. 19
against C. Rly.
|
..
600
|
2,000
…
|
…
13,000
|
|
Cr.5,400
|
Total
|
1,000
|
14,000
|
1,000
|
19,400
|
|
600
|
6,000
|
13,000
|
|
Cr. 500
|
Deposit Private Compa-nies
|
4,000
|
11,000
|
4,000
|
11,500
|
Pay Order- No. 1
No. 2
No.3
|
1,000
…
…
|
…
700
800
|
…
…
7,000
|
|
Cr. 500
|
Total
|
4,000
|
11,000
|
4,000
|
11,500
|
|
1,000
|
1,500
|
Cr. 7,000
|
Dated....
...... ............19 ………..................................…………..
for Financial
Adviser and Chief Accounts Officer
Statement No. II— Comparing Traffic Book Balances with those
appearing in the General Books
Head of Account
|
As per Traffic
Book
|
As per General
Books
|
Difference
|
Explanation of difference
|
Month in which
adjusted.
|
|||
|
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
|
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
|
1. Traffic Account
|
12,000
|
|
20,000
|
|
8,000
|
|
Cash in transit not dealt
with in General Books
Rs. 8,000
|
|
|
2. Other Railways
|
…
|
13,000
|
…
|
13,000
|
…
|
…
|
…
|
|
|
3. Deposit Private Companies
|
…
|
7,000
|
…
|
7,000
|
…
|
…
|
…
|
|
…………………………………………. …………………………………….
Section Officer (Accoonts), Section
Officer (Accounts) Books Traffic Book
Section
Section
3234. In the Journal Entry, the transactions for the
month are journalized for incorporation in the General Books of the railway.
Only the debit side of the Traffic Account is journalized. The grand total
under the column "Total debits excluding balances" should be posted
in the Journal Entry to the debit of Traffic Account, but, before doing so, the
amount of vouchers should be excluded as this amount is accounted for on the
debit side twice, once through the Station Balance Sheet where the connected
Ticket, way-Bill or Invoice isAccountcd for and again through the Accounts
Office Balance Sheet. The credits to the Earnings heads. Other Railways and
Deposit Private Companies should be posted from the respective columns in Part
C of the Traffic Book.
3235. Comparison of Traffic Book
balances with main ledgers.— The balances under "Traffic
Account," "Other Railways" and "Deposit Private
Companies" as brought out in the Traffic Book should be proved monthly
with the corresponding balances in the main ledgers. For this purpose, the
balances under each of the accounts mentioned above in the Coaching Traffic
Book should be transferred to the Goods Traffic Book and the total balances
worked out. These should then be compared with those in General Books.
Differences should exist only under Traffic Account due to "Cash in
Transit,"
3236. Cash in Transit.—Stations take
credit in their Balance Sheets for cash realized by them in the month irrespective
of whether it is remitted to and acknowledged by the Cashier in that month or
in the subsequent month. Such station cash for which credit has been allowed to
the Stations in one month but, which has been received in the Cash Office after
the third of the following month and consequently included in the General Books
in the following month, is called Cash in Transit. The following example
illustrates how the Cash in Transit causes the difference between the balance
in the Traffic Book and that in the General Books.
FIGURES AS PER TRAFFIC BOOK
January, 1969
|
|
Rs.
|
|
Rs.
|
Rs.
|
|
To balance
|
10,000
|
By Cash etc.
for January, 1969 acknowledged by
Cashier upto
|
1,12,500
|
|
|
To traffic earnings
|
1,22,500
|
By Cash. etc.
for January, 1969 acknowledged by
Cashier after
|
8,000
|
1,20,500
|
|
|
|
By balance
carried over
|
|
12, 000
|
|
|
1,32,500
|
|
|
1,32,500
|
February,
1969
|
To balance
|
12,000
|
By Cash etc.
for February, 1969 acknowledged by
Cashier upto
|
97,000
|
|
|
To traffic earnings
|
1,20,000
|
By Cash etc.
for February, 1969 acknowledged by
Cashier after
|
10,000
|
1,07,000
|
|
|
|
By balance
carried over
|
|
25,000
|
|
|
1,32,000
|
|
|
1,32,000
|
FIGURES AS PER GENERAL BOOKS
January,
1969
|
|
Rs.
|
|
Rs.
|
Rs.
|
|
To balance
|
15,000
|
By Cash, etc.
for December, 1969 received after
|
5,000
|
|
|
To traffic
earnings
|
1,22,500
|
By Cash etc.
for January 1969 received upto
|
1,12,500
|
1,17,500
|
|
|
|
By balance
carried over
|
|
20,000
|
|
|
1,37,500
|
|
|
1,37,500
|
February
1969
|
To balance
|
20,000
|
By Cash etc.
for January, 1969 received after
|
8,000
|
|
|
To traffic
earnings
|
1,20,000
|
By Cash etc. for February, 1969
received
upto
|
97,000
|
1,05,000
|
|
|
|
By balance carried over
|
|
35,000
|
|
|
1,40,000
|
|
|
1,40,000
|
(See
Advance Correction Slip No. 13)
3237. Differences
under "Other Railways" and "Deposit Private Companies" and
under "Traffic Account", if not covered by cash in transit, should be
investigated and rectified in the accounts for the subsequent months.
3238. Account
Current.—The settlement of through traffic transactions among railways
takes place monthly and is made on the basis of the results of apportionment.
For this purpose, an Account Current should be prepared monthly in Form A. 3238 for each railway with which traffic is
interchanged. An Account Current is a copy of the ledger account of the Other
Railway or Deposit Private Company in the books of the Home Railway. Only one
Account Current should be prepared for both Coaching and Goods transactions and
the net result in favour of or against the railway worked out. Where the Home
Railway is creditor, the Account Current should be sent to the debtor railway.
In the case of other railways the account current should be accompanied by a
Transfer Certificate for acceptance by the debtor railway. The Transfer
Certificate will, as a rule, be accepted in full by the debtor railway, any
errors noticed in checking the account being notified to the creditor railway
for adjustment in the subsequent month.
..............................RAILWAY
ACCOUNT CURRENT
..........................Railway in account with the................................................Railway
for through traffic transactions. Coaching and Goods for..............................198............
Dr.
Cr.
Rs.
P. Rs.
P.
As per..................Railway Division Sheet/Advice
of Apportionment-
Coaching.......................................
Government
traffic...........................
Goods.............................................
Coal.............................................
As per..................Railway Division Sheet/Advice of Apportionment—
Coaching.............................................
Government
traffic..................... ..........
Goods................................................
Coal................................... ...............
Total...........................
Balance
due to................... ..........Railway
Total........................
----------------------------------------------------------------------------------------------------------
No............................date...........................
Forwarded to the.................................for
favour dearly payment/ adjustment. Transfer Certificate No...............................of....................................is sent for
acceptance in Accounts
for................................................
……………………………………………….
Financial
Adviser and Chief Accounts Officer
----------------------------------------------------------------------------------------------------------
(To be returned to F.A. & C.A.O ....................................Railway)..............................
Reference your bill No...........................of.....................for Rs.....................for the month
of........................
The above bill is passed for payment on........................................................ /Transfer
Certificate is accepted for adjustment.
…………………..
Accounts
Officer
*****
3410. Apportionment of Freight charges.—In the
case of through Railway Materials and stores traffic, apportionment of freight
charges among the railways involved in the traffic will be made on the basis of
checked inward abstracts. The total
freight in respect of traffic grouped between each pair of stations by each
route should be apportioned between the railways in kilometrage proportion.
After each railway's share of freight has been worked out, Railway Materials
Division sheets should be prepared and exchanged between the Railways
concerned.
2120 The apportionment of earnings for printed
tickets relating to through traffic will be made on the computer in proportion
to the kilometres travelled on each Railways.
Since the fares of the printed series also include wherever applicable,
elements of Reservation/sleeper charges like Road charges, accident
compensation surcharges, etc. The
apportionment of the earnings is undertaken after excluding the elements
other than the basic fare. Road
charges have to be credited to the Railway to which the charges pertain. Inter Railway financial adjustment on account
of payment of Pilgrim/Terminal tax will not be made. The computer center will supply to the
Accounts Office a statement showing the results of apportionment 3 days before
the close of the following month in the following form:-
No change in
the concluding part of para 2120-AII
(Authority :-
Railway Board’s Letter No. 88-AC II/45/12 Dated 22/08/1989)
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