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| Type | Commercial Circular |
|---|---|
| Topic | freight |
2705 Opening Balance The station opening balance should be compared with the station closing
58 CHAPTER XXVII CHECK OF STATION BALANCE SHEET 2701 Station Balance Sheet -The Station Balance Sheet, which are prepared separately for Coaching and Goods transactions in the form prescribed for the purpose by each railway Administration, are the ‘personal accounts’ of the Station Master. On the debit side of the account are shown the items of earnings, for the accounting of which he is responsible, classified under the various categories of traffic. On the credit side are shown the amounts remitted by the Station master to the Cashier, whether in “Cash” or “Vouchers”, acknowledged by the latter and other special items by which the station master clears his liability. The balance represents the unrealized earnings at the close of the month, for the collection of which the Station Master is responsible, and this forms the first liability in the Balance Sheet of the following month. 2702 The check of the Station Balance Sheet in the Accounts Office mainly consists in bringing the figures of the various traffic earnings into accord with the corresponding figures in the connected Returns in which the transactions have been initially brought to account and which are checked independently in the manner indicated in the previous chapters. Traffic receipts which are accounted for directly in the Station Balance Sheets without having been included in subsidiary Returns such as miscellaneous receipts, are checked with the original Cash Transmit Notes of Miscellaneous Receipts (COM/C.11 Revised) received daily in the Accounts Office in support of the debit entries. The main headings of the Balance Sheets and the Account documents and Returns with which these are checked are given in the charts below. CHART SHOWING HOW STATION BALANCE SHEETS ARE CHECKED WITH ACCOUNTS DOCUMENTS AND RETURNS (A) Coaching Balance Sheet DEBITS Items in Balance Sheet Returns or Accounts document with which checked 1 Opening Balance 1 Closing balance of the Balance Sheet for the previous month 2 UTS- Monthly details of transactions in UTS Summary Statement (M-9) 2 Monthly details of transactions in UTS Summary Statement (M-9) including JTBS, YTSK 3 -Local Blank Paper Tickets, Special Tickets -Platform Tickets UTS -Excess in Booking 3 - Return of Local Blank Paper Tickets (Appendix VII/C-CM). -As per M-9 (to check PRS BPT statement) 59 4 Local Excess Fares 4 Local Excess Fare Return (COM/R.19 Revised). 5 Local luggage- 5 -Return of local luggage (COM/L.26 Revised). - Statement generated from PMS 6 Local animals and birds etc. 6 Return of Local animals and birds etc. (COM./L.24 Revised). - Statement generated from PMS 7 Local Government passengers, baggage, etc. 7 Return of Local Government passengers, baggage, etc. (COM/P.21 Revised) - Statement generated from PMS 8 Local parcels outwards ‘paid’ 8 Local outwards Paid parcels Cash Book (COM/C-4A). - Statement generated from PMS 09 Local motor-cards, carriages and boats, etc.outwards ‘Paid’ 09 Local outwards motor-cars, carriages and boats, etc. Summaries. - Statement generated from PMS 10 Local motor-cards, carriages and boats, etc. outwards ‘To Pay’ 10 Local motor-cards, carriages and boats, etc. summaries 11 Through passengers Ordinary – Printed tickets 11 Machine tabulation of total fares for Through traffic 12 Through Blank Paper tickets, Special Tickets 12 Return of Through Blank Paper tickets, Special Tickets(Appendix VII/C-CM). Statement generated from UTS 13 Through Excess fares 13 Through excess Fare Return (COM/R.19 Revised). 14 Through luggage 14 Return of Through animals and birds etc. (COM/L-29 Revised). - Statement generated from PMS 15 Through animals and birds, etc. 15 Return of Through animals and birds, etc.(COM/L.27 and 28 Revised). - Statement generated from PMS 16 Through Government passengers, baggage etc. 16 Retu
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