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| Type | Commercial Circular |
|---|---|
| Topic | ticket-checking |
All amount received by the Station Master are shown on debit side of the station balance sheet and amount sent to chief cashier is shown on credit side of station Balance Sheet.
**Station outstanding & Its clearances** **Station outstanding & its clearances:-** Difference between debit & credit side of the balance sheet prior to balancing the same is termed as Station outstanding. In other wards the un-discharged or unclear liabilities at the end of month appearing on the credit side of the balance sheet, under the head of closing balance are termed as station outstanding. Following items are known as station outstanding and are cleared in the following month as follows – **1. Imprest / Floting Cash -** Imprest cash is provided at station so as to fulfil the requirement of change / coins during booking. Since the requirement will always exist this items cannot be cleared and will continue to remain outstanding at the end of the month. **2. Cashiers Debit –** Cash collected at station is remitted to Chief cashier every day through Cash Remittance note. Credit is taken in balance sheet on the basis of acknowledgement copy of Cash remittance Note. Difference between the station copy and acknowledgement copy is taken as cashier’s debit in the next month when acknowledgement is received late and credit in balance sheet is taken on the basis of station copy of CR Note. It is mandatory to clear this debit within 3 days. This can be cleared only by remittance of amount in cash. Credit will be taken in part –I on credit side. **3. Account Office Debit / Error sheet –** On scrutiny of initial vouchers/ documents and returns in accounts office, debit are raised against station for financial loss sustained by the railway administration through error sheet. If debits are acceptable to station, same are known as Admitted Debits and can be cleared by recovery in lump sum from the responsible employee and credit is taken in Part – I i.e. cash. If the employee chooses to recover the amount through his pay sheet, credit is taken in part-II of the balance sheet under special credit i.e. deduction list. In the case of transfer of the responsible employee, the outstanding can be cleared for the original station by way of transfer debit to other station under Part–II. In case the debit is disputed by the station and is under correspondence with accounts office the same is known as NOT ADMITTED DEBIT. These can be cleared on issue of credit advice note by accounts office on acceptance of clarification/ justification given by station in support of amount collected by the station. This items can also be cleared technically on transfer of the item to ‘’admitted debit’’ on acceptance of the objection raised by accounts office. **3. Account Office Debit / Error Sheet -**On scrutiny of initial vouchers/ documents and returns in accounts office, Debits are raised against stations for financial loss sustained by the railway administration through Error Sheet. If debits are acceptable to station, same are known as Admitted Debits and can be cleared by recovery in lump sum from the responsible employee and credit is taken in Part–I i.e. cash. If the employee chooses to recover the amount through his pay sheet, credit is taken in Part – II of the balance Sheet under special credit i.e. deduction list. In the case of transfer of the responsible employee, the outstanding can be cleared for the original station by way of transfer to other station under Part–II. In case the debit is disputed by the station and is under correspondence with accounts office the same is known as NOT ADMITTED DEBIT. These can be cleared on issue of credit advice note by accounts office on acceptance of clarification / justification given by station in support of amount collected by the station. This item can also be cleared technically on transfer of the item to “admitted debit” on acceptance of the objection raised by accounts office. **4. Inward To-Pay Freight -** The consignments undelivered at the end of the month are delivered in the next month and clearance is achieved by remittance of cash collected at the time of delivery. If the consignee d
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