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Commercialpedia Indian Railways commercial circulars and policies

TRAFFIC ACCOUNTS BRK

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TypeNFR Policy
Topicfreight
CurrencyCurrency not verified

Summary

• Private cash should not be mingled with the Railway Cash.

Text of the circular

1.Railway Revenues 
The main Railway Revenues are the traffic earnings. The Traffic earnings including 
Sundries and other miscellaneous receipts are initially collected at stations, Goods Sheds etc., 
which are spread over the Zonal Railways. 
The correctness of collections and promptness in accounting of all these receipts is 
checked by the Traffic Accounts Branch of the Zonal Railways. 
The initial records maintained by above units, which do not come under the scrutiny of 
Traffic Accounts Branch are checked by Travelling Inspectors of Station Accounts who is 
responsible to ensure that the returns submitted by these units have been correctly prepared and 
agreed with the initial records maintained by them. 
Therefore, Travelling Inspectors of Station Accounts form the important link between 
the Traffic Accounts Branch and these units, in ensuring the correctness of the collections and 
promptness in accounting of the Railway Revenues. 
Sources of Railway Revenues: 
 
The main sources of Railway’s Revenues are from Coaching Earnings and from 
Goods Earnings and fall under the following principle heads. 
Sources of Railway Earnings 
The main sources of Railways earnings are from Coaching Earnings and Goods Earnings fall 
under the following principal heads. 
 
Coaching Earnings 
Goods Earnings 
Passenger Traffic 
General Merchandise 
Special trains and Reserved coaches 
Live Stock 
Season tickets 
Coal 
Platform tickets 
Military 
TE earnings 
Ores 
TTE earnings 
Demurrage 
Government passengers 
Wharfage 
Luggage 
Lease of plots 
Cloak room 
Percentage Charge on Excess Value 
Animals and Birds 
WDRF if forfeited 
Motor vehicles 
ODC Charges 
WParcels 
Development charges 
Demurrage 
Non Fare Revenue 
Wharfage 
Siding Charges 
Storage 
Sundry earnings

2.Traffic Accounts Office (TAO) 
 
Role of Traffic Accounts 
1. Correct Accountal of Traffic Earnings. 
2. Emphasis on Accuracy through Internal Check. 
3. Realization of Railway Dues. 
 
Function of Traffic Accounts 
1. That the Entity to whom Service is rendered pays the proper amount. 
2. That the Railway servant receiving payment correctly accounts for the same. 
3. That if more than one Railway renders the service, proper distribution of earnings is 
done. 
4. That collection of vouchers & rising of debits to concerned department. 
 
Functions of Goods Section 
1. Internal Check of Invoices. 
2. Preparation of 7-A Statement. 
3. MPAs. 
4. Updation of Apportionment Master. 
5. Apportionment of Goods Earnings 
6. Accountal of Hire & Penalty Charges. 
7. Check of Demurrage/ Wharfage, Re-weighment, Siding & Shunting Returns. 
8. Checking & Passing of Out Agency Bills. 
9. Refund of Excess Freight. 
10. Billing of RMC Goods Traffic. 
11. Settlement Cases (NOC). 
 
Coaching Section 
1. Check of : 
a) Ticket Indents. 
b) Passenger Classification. 
c) BPT, EFT & MST Returns. 
d) UTS/ PRS Returns. 
e) Non-Issued/ ROPD Tickets 
2. Refund – Passenger, Special Train. 
3. Rising of Bills against Rajya Sabha, Lok Sabha & Vidhan Sabha & Postal Deptt. 
4. Payment of Pilgrim Tax. 
5. Updating of Apportionment Master. 
6. Apportionment of Passenger Earnings. 
7. Settlement Cases related to Commercial Department. 
8. Obsolette tickets.

Parcel Section 
Check of: 
a) Parcel Weigh Bills. 
b) Cartage Bills. 
c) Re-Weighment statement. 
d) Wharfage Returns. 
 
Traffic Book Section 
1. Preparation of Cash Register. 
2. Checking of Balance Sheet (Goods & Coaching). 
3. Preparation of Traffic Book. 
4. Preparation of Account Current. 
5. Advance Statement of Gross Earnings. 
6. Traffic Suspense. 
7. Preparation of Abstract Z. 
 
AOB Section 
1. Preparation of Voucher Register. 
2. Preparation of Accounts Office Balance Sheet. 
3. Checking & Billing of Military Warrants, Police & Para-military Vouchers, HOR. 
4. Realization of Outstanding Dues against Central/State Govt., PSU & Private 
Companies. 
 
Station Inspection Section 
1. Regular Inspection of Stations to check the Basic Records from whi

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