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Commercialpedia Indian Railways commercial circulars and policies

STATION AND TRAFFIC ACCOUNTS

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TypeCommercial Circular
Topicfreight
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Summary

excess of the amount shown in the station Balance Sheet, the amount of the Station

Text of the circular

STATION AND TRAFFIC ACCOUNTS 
ZONAL RAILWAY TRAINING INSTITUTE, BHUSAWAL 
ACCOUNTS FACULTY 
95 
STATION AND TRAFFIC ACCOUNTS 
 
Introduction to Station Accounts 
 
Indian Railway is a Government organization as well as a Commercial organization.  The 
Indian railway is a Government organization as the capital is invested on it  by the 
Government  of India from the Consolidated funds of India.  It is so called as a commercial 
organization as it earns profit by dealing in the business of sale of transportation, thereby 
paying dividend to the Government of India on the capital invested on Indian Railway.  
 
Each transaction has to go from the following procedure: - 
 
1) For every transaction there should be a voucher 
2) The voucher should be entered in to the preliminary book 
3) Return must be prepared based on the preliminary book and should be submitted to the 
Traffic accounts office. 
 
In the accounts office the internal check is carried out on the returns and statements and 
vouchers etc. 
 
 
Ticket Indent 
 
Ticket Indent is a periodical return through which the printed card tickets are obtained by the 
Station from the Printing press in due consultation with the Traffic Accounts. 
 
PREPARATION OF TICKET INDENT 
 
TICKET ESTIMATE REGISTER: - 
 
To enable the station staff to prepare indent for card ticket one important register is 
maintained by each station namely Ticket Estimate Register. This register is used to watch 
and ensure the requirement of tickets to be indented. Estimate of tickets is arrived at the 
basis of previous year consumption and also anticipated traffic to occur in the current year 
i.e.  
 
(ACTUAL SALE OF PREVIOUS 12 MONTHS)/12 = MONTHLY AVERAGE SALE            
            
 
This register in revised after every three year unless abnormal variation warrants 
earlier revision. Estimate is prepared in three copies out of which one copy is submitted to 
Traffic account office, first copy is kept as record and the third is sent to the printing press.  
 
Estimate should be prepared separately for different series of tickets. Assistance of 
Commercial inspector should be called for and the estimate should be got verified by 
Travelling Inspector of Accounts.

STATION AND TRAFFIC ACCOUNTS 
ZONAL RAILWAY TRAINING INSTITUTE, BHUSAWAL 
ACCOUNTS FACULTY 
96 
 
Types of ticket Indent 
 
1. ORDINARY TICKET INDENT 
 
Ordinary Ticket indent is a document by which the printed card tickets are demanded 
from the printing press. The date for the submission of ticket indents are fixed by the FA & 
C.A.O in consultation with Chief Commercial Manager and Superintendent Printing Press.  
For the purpose of submitting the indents, stations are classified in 3 categories, which are 
as under. 
 
Category of 
station 
Average sale of tickets 
Per month 
Periodicity 
Reserve stock 
A 
 
50000 or more  
4 months 
5 months 
B 
20000 or more but less 
than 50000 
6 months 
4 months 
C 
 
Less than 20000 
12 months 
4 months 
 
The indent for the printed cards ticket should be placed for all stations for which the 
annual requirement is 400 tickets or more for distance up to 250 Kms and 200 tickets for  
distance beyond 250 Kms. If the annual consumption of tickets in respect of any one series 
at a station is less than 1000 the indent should in every case be a minimum of 1000 tickets  
           
Tickets indent is prepared in five copies as under  
 
          1) Record 
 
          2) Printing press 
 
          3) Accounts  
 
          4) Receipt Note 
 
          5) Delivery Note 
 
 
In order to arrive at the requirement of tickets to be indented, the monthly average 
sale is multiplied by the summation of periodicity and reserve stock. The stock on hand is 
then subtracted from the quantity obtained. 
 
 
If the required no. Of ticket = R (T), Monthly Average Sale = M,  
Periodicity = P, Reserve = R and Stock on hand = S,  
 
 Then, R (T) = M X (P + R) - S

STATION AND TRAFFIC ACCOUNTS 
ZONAL RAILWAY TRAINING

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