Open the official PDF on indianrailways.gov.in
| Type | Commercial Circular |
|---|---|
| Topic | parcel |
| Currency | Currency not verified |
| Official PDF | indianrailways.gov.in |
Opening Balance.—The station opening balance should be compared with the station closing balance shown in the Balance Sheet
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 || Chapter XXVII Check of Station Balance Sheets 2701. The Station Balance Sheets, 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", and 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 whjch 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. — CHARTS SHOWING HOW STATION BALANCE SHEETS ARE CHECKED WITH ACCOUNT DOCUMENTS AND RETURNS (a) Coaching Balance Sheet DEBITS Items in the Balance Sheet Returns or Account documents with which checked 1. Opening Balance 1. Closing balance of the Balance Sheet for the previous month. 2. Local Passengers Ordinary Printed tickets. 2. Machine tabulation of total fares for Local traffic (Paragraph 2119). 3. Local Blank Paper tickets including Platform tickets, excess in booking etc., etc. 3. Return of Local Blank Paper tickets (Appendix VII/C-CM). 4. Local Excess Fares 4. Local Excess Fare Return (COM/R. 19 Revised). 7/17/24, 12:58 PM Indian Railways https://indianrailways.gov.in/railwayboard/uploads/codesmanual/ACCOUNTCODE/acc-code-chap27-p01-p57.htm 1/16 5. Local luggage 5. Return of local luggage (COM/L. 26 Revised). 6. Local animals and birds etc. 6. Return of Local animals and birds etc. (COM./L. 24 Revised). 7. Local Government passengers, baggage etc. 7. Return of Local Government passengers, baggage etc. (COM/P. 21 Revised). 8. Local parcels outwards 'Paid' 8. Local outwards Paid parcels Cash Book (COM/C. 4-A). 9. Local parcels inwards 'To-Pay' 9. Local Parcels inwards 'To-Pay' summaries (COM/P. 8 and 9 Revised). 10. Local motor-cars, carriages and boats etc. outwards 'Paid'. 10. Local outwards motor-cars, carriages and boats etc. Summaries, 11. Local motor-cars, carriages and boats etc. inwards 'To-Pay'. 11. Local inwards motor-cars, carriages and boats etc. Summaries. 12. Through passengers Ordinary-Printed tickets. 12. Machine tabulation of total fares for Through traffic. 13. Through Blank Paper tickets. 13. Return of Through Blank Paper tickets (apendix VII/C-CCM). 14 Through Excess fares. 14.Through Excess fares Return ( COM/R.19 Revised). 15. Through luggage. 15. Return of Through luggage (COM/L.29 Revised) 16.Through animals and birds etc. 16. Return of Through animals and birds etc. (COM/L.27 and 28 Revised.) 17. Through Government passen
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