Accounting Chapter VI: Suspense Accounts
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Questions and Answers

What should be done with any outstanding balances at the end of the preceding half-year?

  • They should be adjusted to revenue working expenses or miscellaneous receipts. (correct)
  • They should be transferred to a new account.
  • They should be ignored.
  • They should be reported to higher management.

Which of the following is NOT a requirement for the scrutiny of miscellaneous deposits?

  • Sums received as security for agreements must be included.
  • No debit items should appear.
  • Current items relating to agreements must be verified.
  • All items must relate to completed works. (correct)

What is indicated about the deposits from Branch Line companies?

  • They should be recorded under general deposits.
  • They can include debit balances if justified.
  • They need to be accurately accounted for under their respective heads. (correct)
  • They must not have any associated charges.

What is the purpose of the internal check on balances of loans and advances?

<p>To furnish the required certificate to the Accounts Officer. (C)</p> Signup and view all the answers

Which type of sums should be scrutinised to ensure they rightly belong to the miscellaneous deposits account?

<p>Sums received for work done on behalf of outside entities. (C)</p> Signup and view all the answers

What is the primary purpose of using suspense accounts?

<p>To record transactions awaiting clarification or adjustment (D)</p> Signup and view all the answers

Which of the following is NOT a type of transaction recorded in suspense accounts?

<p>Final sales of inventory (A)</p> Signup and view all the answers

Suspense accounts should be used to accommodate a transaction temporarily when:

<p>Detailed particulars or allocations are unknown (B)</p> Signup and view all the answers

Why should the use of suspense heads for provisional adjustment be avoided?

<p>It prevents accurate final reporting (B)</p> Signup and view all the answers

Which accounts are typically treated as suspense heads of account?

<p>Materials held in stock and sundry debtors/creditors (D)</p> Signup and view all the answers

What is the significance of suspense accounts in the context of commercial and government systems of accounting?

<p>They serve as a link for accrued earnings and expenses (A)</p> Signup and view all the answers

When should suspense accounts be cleared?

<p>Once all transactions are finalized with parties involved (C)</p> Signup and view all the answers

Which of the following must be true about computerized store ledgers?

<p>They are required to display the amount at debit of stores. (D)</p> Signup and view all the answers

What is a stipulation regarding the pricing of articles in computerized stores?

<p>Prices should comply with para 210-S and account for depreciation. (B)</p> Signup and view all the answers

What should be regularly reviewed to avoid overstocks?

<p>Exception Reports regarding overstocks and inactive items. (C)</p> Signup and view all the answers

In terms of purchases, what must be ensured regarding credit items?

<p>They must be current and correspond to unpaid bills for supplies. (B)</p> Signup and view all the answers

What condition must all debit items meet?

<p>They must be current and supported by sufficient documentary evidence. (D)</p> Signup and view all the answers

What is an acceptable scenario for credit items in the sales record?

<p>They can exist in cases of cash sales or auction sales. (D)</p> Signup and view all the answers

What should be confirmed about the items before proceeding in the workshop manufacture suspense?

<p>Items must be current and undertaken with a proper work order. (D)</p> Signup and view all the answers

What should happen with small value balances arising from rounding off rates?

<p>They should be adjusted accordingly. (B)</p> Signup and view all the answers

Which of the following is not a requirement for the details of the workshop manufacture suspense?

<p>Include credit items for balancing. (B)</p> Signup and view all the answers

What must be true of sales made in an organization?

<p>Competent authority must approve all sales. (D)</p> Signup and view all the answers

What should happen to advance payments made under contract for purchase of stores?

<p>They must be carried as miscellaneous advances if not against shipping documents. (A)</p> Signup and view all the answers

What must be verified if jobs are undertaken for outsiders?

<p>That estimates of costs are approved by an authorized party. (B)</p> Signup and view all the answers

In managing miscellaneous advances, which is a correct statement?

<p>All items must be recoverable and current. (A)</p> Signup and view all the answers

What is a requirement for item entries in computerized store ledgers?

<p>Items should include both quantities and values. (A)</p> Signup and view all the answers

What is a key step to ensure no inefficient balances in workshop manufacture?

<p>Periodical adjustments must be carried out regularly. (B)</p> Signup and view all the answers

What must be noted if any credit items do exist in the balances?

<p>They should be adjusted immediately. (B)</p> Signup and view all the answers

What is essential regarding documentary evidence in miscellaneous advances?

<p>It must exist to substantiate recovery or adjustment. (A)</p> Signup and view all the answers

What should be confirmed regarding recovery items in miscellaneous advances?

<p>Adjustments should be meticulously documented. (C)</p> Signup and view all the answers

Which element is critical in managing work orders for the workshop?

<p>Inclusion of all extra departmental charges as per rules. (B)</p> Signup and view all the answers

What is not a likely issue if there are credit items in the balances?

<p>Delay in the approval of work orders. (C)</p> Signup and view all the answers

What is the primary purpose of the suspense register?

<p>To ensure no difficulties in tracing the source of items. (B)</p> Signup and view all the answers

How often should the balance under each of the Suspense Heads be 'proved'?

<p>Every month. (D)</p> Signup and view all the answers

What action should the Accounts Officer take regarding items in suspense accounts?

<p>Immediately obtain necessary information for removal. (A)</p> Signup and view all the answers

Which of the following is NOT permissible regarding the carrying of items to miscellaneous advances?

<p>Carrying an item not related to an adjustment. (B)</p> Signup and view all the answers

What must be ensured for items placed in Suspense Accounts?

<p>They have detailed particulars documented. (D)</p> Signup and view all the answers

What happens if a recovery in Miscellaneous Advances exceeds the debit amount?

<p>It should be credited to the head of service concerned. (C)</p> Signup and view all the answers

What role does scrutiny play regarding items in Suspense Accounts?

<p>To ensure only unavoidable items are retained. (A)</p> Signup and view all the answers

What is necessary for the reconciliation of balances under Suspense heads at the end of the financial year?

<p>Completeness in all respects is required. (C)</p> Signup and view all the answers

What is a requirement regarding the documentation of details in the suspense register?

<p>Every item must be traced back to a voucher. (A)</p> Signup and view all the answers

Which of the following statements is a correct requirement for handling miscellaneous deposits?

<p>There should be no debit items listed under miscellaneous deposits. (D)</p> Signup and view all the answers

What must be reconciled half-yearly in relation to unpaid wages?

<p>The General Books balances with the Unpaid Wages Register. (C)</p> Signup and view all the answers

When scrutinizing deposits from Branch Line companies, which of the following must be ensured?

<p>All items accounted for relate directly to ongoing projects. (B)</p> Signup and view all the answers

Which of the following elements is important for the internal check of loans to government servants?

<p>A certificate that outlines the total amounts disbursed needs to be prepared. (C)</p> Signup and view all the answers

What specific requirement relates to the items recorded under miscellaneous deposits?

<p>No items should appear that are not explicitly stated in regulated guidelines. (A)</p> Signup and view all the answers

What type of transactions should be avoided from being recorded under suspense heads as much as possible?

<p>Transactions that can be adjusted under final heads (D)</p> Signup and view all the answers

In which scenario would transactions typically be placed in suspense accounts?

<p>When detailed particulars are not known (C)</p> Signup and view all the answers

Which type of accounts are typically included under suspense heads on the Railways?

<p>Inventory accounts and sundry debtors (D)</p> Signup and view all the answers

What is an important condition for cash advances recorded in suspense accounts?

<p>They should be recoverable through adjusted documents (C)</p> Signup and view all the answers

How should transactions be categorized if allocated to suspense heads?

<p>They should be cleared only on final approval (B)</p> Signup and view all the answers

Why is the temporary use of suspense accounts important in railway accounting?

<p>To provide a link between commercial and governmental accounting (D)</p> Signup and view all the answers

What is a necessary action regarding suspense accounts at the end of a financial period?

<p>Prove the balance under each of the suspense heads (A)</p> Signup and view all the answers

What should be ensured regarding the items placed in Suspense Accounts?

<p>They are posted with full detailed particulars. (B)</p> Signup and view all the answers

How frequently should the balance under each of the Suspense Heads be 'proved'?

<p>Every month. (A)</p> Signup and view all the answers

Which action must the Accounts Officer take to clear items under suspense accounts?

<p>Obtain necessary information and acceptances promptly. (D)</p> Signup and view all the answers

What is required regarding the reconciliation of balances under the Suspense heads at the end of the financial year?

<p>It must be comprehensive and complete. (B)</p> Signup and view all the answers

Which condition applies to an item of receipt carried to miscellaneous advances?

<p>It should only be for adjustment against a debit already there. (B)</p> Signup and view all the answers

What should be reviewed to avoid potential overstocks?

<p>Exception Reports generated by the computer (C)</p> Signup and view all the answers

What happens if a recovery in Miscellaneous Advances exceeds the amount at debit?

<p>It should be credited to the head of service concerned or to Deposits. (D)</p> Signup and view all the answers

Which of the following must be ensured regarding computerized store ledgers?

<p>There are no negative quantities recorded (A)</p> Signup and view all the answers

Which statement about the suspense register is accurate?

<p>Transactions need to be recorded with enough detail for tracing. (D)</p> Signup and view all the answers

What is necessary for all debit items recorded in sales?

<p>Sufficient documentary evidence must be available (D)</p> Signup and view all the answers

Which of the following is NOT permitted regarding the carrying of items to miscellaneous advances?

<p>Recording an item of receipt without adjustments. (C)</p> Signup and view all the answers

What type of items are prohibited in the debit section of purchases?

<p>Debit items not related to current liabilities (D)</p> Signup and view all the answers

When handling small value balances, what adjustment is required?

<p>Adjustments must be made for rounding off of rates (A)</p> Signup and view all the answers

Which is a condition for acceptable credit items in the sales record?

<p>They can only occur from auction sales or tenders (C)</p> Signup and view all the answers

What must be noted about entries without corresponding values in store ledgers?

<p>They cannot exist as valid entries (C)</p> Signup and view all the answers

Which condition is required regarding credits in general purchases?

<p>There are no debit items unless specifically allowed (B)</p> Signup and view all the answers

What should be confirmed before carrying advance payments for store purchases?

<p>They are documented as miscellaneous advances (D)</p> Signup and view all the answers

What aspect of sales must be authorized appropriately?

<p>Sales made under competent authority (B)</p> Signup and view all the answers

Which of the following must be true regarding the documentation for jobs undertaken for outsiders?

<p>Sufficient deposit must be collected as per regulations. (D)</p> Signup and view all the answers

What is a requirement for the scrutiny of items listed under miscellaneous advances?

<p>All items are recoverable in cash or adjustable. (A)</p> Signup and view all the answers

Which element is crucial for avoiding inefficient balances in workshop manufacture suspense?

<p>Completion of regular adjustments for overcharges and undercharges. (C)</p> Signup and view all the answers

Which of the following is NOT a verification step for miscellaneous advances?

<p>Verifying credit items for validity. (C)</p> Signup and view all the answers

What should be ensured regarding balances pertaining to workshop manufacture suspense?

<p>No inefficient balances should remain unaddressed. (B)</p> Signup and view all the answers

What action should be taken if credit items are discovered in the balances of workshop manufacture suspense?

<p>They must be immediately adjusted. (C)</p> Signup and view all the answers

Which statement is true about the items recorded under workshop manufacture suspense?

<p>They should include materials, labor, and work oncost charges. (C)</p> Signup and view all the answers

What documentation is essential to support recovery or adjustment of miscellaneous advances?

<p>Documentary evidence of the debit to the Railway. (B)</p> Signup and view all the answers

What must happen to small value balances that arise from rounding off rates?

<p>They should be closely monitored and adjusted. (C)</p> Signup and view all the answers

What is required when establishing work orders in workshop manufacture suspense?

<p>Proper work orders must exist under competent authority. (A)</p> Signup and view all the answers

Flashcards

Suspense Accounts

Temporary accounts used to record transactions that cannot be booked to their final accounts due to incomplete information or pending clearance.

Inventory Suspense Accounts

Transactions related to inventory, such as materials in stock, works-in-progress, and purchases, are held temporarily in suspense accounts until final accounting.

Suspense Accounts for Cash Advances

Cash advances made to individuals or companies based on contracts are kept in suspense accounts until recovery or adjustment.

Suspense Accounts for Contractor Materials

Materials supplied to contractors for projects are recorded in suspense accounts pending adjustment through contractor's bills.

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Suspense Accounts for Temporary Transactions

Suspense accounts are used to accommodate transactions temporarily when detailed information is not available or final acceptance is pending.

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Suspense Accounts for Commercial-Government Linkage

Suspense accounts serve as a link between commercial and government accounting systems to record accrued earnings and expenses until they are realized or adjusted.

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Minimizing Suspense Account Use

The use of suspense accounts for provisional adjustment should be minimized unless mandated by rules or specific orders.

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Deposits

This is a category where money received for specific purposes, like unpaid wages, is held until the purpose is fulfilled.

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Deposits - Private Companies

These are funds received from private companies, often for specific projects or services.

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Deposits - Miscellaneous

This category includes various deposits, but must only include items specified in paragraph 225 (3). There should be no debit items and all outstanding items must belong to this account.

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Deposits of Branch Line Companies

This refers to funds deposited by branch line companies, typically for specific works. All related charges are debited to this account.

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Loans and Advances - Government Servants and Miscellaneous Loans

This category encompasses loans issued to government employees and miscellaneous loans. Internal checks are crucial to ensure accurate records and reporting.

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Suspense Register

A register used to temporarily hold financial transactions that require further investigation or clarification before being assigned to their final accounting category.

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Detailed Recording in Suspense Register

Each entry in the Suspense Register should include detailed information, like voucher numbers, to allow easy tracing of the transaction's origin.

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Scrutinizing Suspense Transactions

Section officers responsible for accounts should review each item in the Suspense Register carefully, keeping only those transactions that meet specific criteria for temporary suspension.

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Proving Suspense Balances

The total balance of each Suspense account should be regularly checked by comparing it to the corresponding subsidiary accounts in the general ledger.

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Clearing Suspense Items

When a transaction is placed in Suspense due to missing information, acceptance, or similar reasons, the Accounts Officer should act swiftly to obtain the needed details to move the item out of Suspense.

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Miscellaneous Advances for Receipts

Miscellaneous Advances should not be used for casual receipt entries unless they are adjusting a pre-existing debit balance.

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Deposits for Payments

Similarly, 'Deposits' should not be used for casual payment entries unless adjusting a pre-existing credit balance.

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Excess Recovery/Payment in Suspense

Recovering more than the amount in Miscellaneous Advances should be credited to the appropriate service head or Deposits; overpayments exceeding the 'Deposits' credit should be debited to the relevant service head or Miscellaneous Advances.

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Review of Suspense Balances

Regularly review Suspense balances for accuracy and ensure items in Suspense are properly verified and investigated.

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Work Order Verification

Ensuring all work orders are current and authorized by a competent authority.

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Workshop Balance Components

Checking if all workshop balances only include labor, material, and overhead costs for unfinished or completed jobs needing adjustments.

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Credit Item Removal

Identifying and removing any credit items (money owed to others) from workshop balances.

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Outsider Job Management

Ensuring sufficient deposits are collected for jobs done for outsiders, along with a verified cost estimate.

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Periodic Cost Adjustment

Regularly adjusting overcharges and undercharges related to overhead costs, manufacturing, and repair work orders.

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Miscellaneous Advance Verification

Verifying the absence of credit items in miscellaneous advances.

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Advance Settlement

Ensuring that miscellaneous advances can be settled through cash recovery or ledger adjustments.

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Advance Documentation

Checking that sufficient documentation supports the recovery or adjustment of miscellaneous advances.

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Debit Acknowledgment

Verifying the acknowledgment of debit to the railway by the 31st of March.

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Advance Finalization

Ensuring that miscellaneous advances are not carried to final accounts and instead are directly adjusted or settled.

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Stores Ledger Reconciliation

The value of the stores in the general ledger should match the total from the computerized store ledgers or transaction statements.

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Computerized Pricing Accuracy

The prices used in the computerized stores should be set based on the rules given in the accounting manual (para 210-S) and should account for depreciation.

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Quantity and Value Accuracy in Stores

Ensuring that all entries in the stores records have a value and a quantity. Zero values or quantities are not allowed unless they are due to rounding.

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Inventory Control and Review

Reports detailing overstocks or inactive items should be reviewed regularly and action taken to prevent excessive inventory buildup.

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Purchases - Credit Item Verification

All credit entries for purchases should represent genuine bills payable for goods received and waiting for payment.

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Purchases - Debit Item Verification

Debit entries for purchases should only be made as allowed by the accounting manual (para 2815-S).

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Advance Payment for Stores

Advance payments for stores, not based on shipping documents, should be recorded as miscellaneous advances.

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Sales - Debit Item Validation

All debit entries for sales should represent valid transactions with proper documentation to ensure recovery.

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Sales Authorization and Charges

Sales should be authorized and include any necessary departmental charges.

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Sales - Credit Item Exception

Credit entries for sales are generally not allowed, except in specific cases like cash sales, auctions, or sales by tender where payment is received before the goods are issued.

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What are Suspense Accounts?

Temporary accounts used to record transactions that can't be booked to their final accounts due to missing information or pending clearance.

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What are Inventory Suspense Accounts?

Inventory-related transactions, like materials in stock or work-in-progress, are held temporarily in these accounts until they're fully accounted for.

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What are Suspense Accounts for Cash Advances?

Cash advances made to individuals or companies based on contracts are kept in these accounts until the money is recovered or adjusted.

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What are Suspense Accounts for Contractor Materials?

Materials supplied to contractors for projects are recorded in these accounts until they're adjusted through the contractor's bills.

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What are Suspense Accounts for Temporary Transactions?

These accounts are used to hold transactions temporarily, especially when detailed information is missing or final acceptance is pending.

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What are Suspense Accounts for Commercial-Government Linkage?

These accounts serve as a link between commercial and government accounting systems to record accrued earnings and expenses until they are realized or adjusted.

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Why is Minimizing Suspense Account Use Important?

Minimizing the use of these accounts is important unless required by specific rules or orders.

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Miscellaneous Advances

Money given to someone for a specific purpose, like buying supplies, but which must be cleared by recovering the amount or adjusting it with the proper accounting entries.

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Prompt Action for Suspense Items

When a transaction is put into suspense because of missing information or acceptance, the Accounts Officer must immediately take steps to get the necessary details to remove the item from suspense.

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Monthly Review of Suspense Accounts

The balance in a suspense account must be checked each month to confirm that the balance is supported by detailed information and that the items are up-to-date and correct.

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Miscellaneous Advance Credit Items

Making sure there are no credit items within Miscellaneous Advances.

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What are Deposits?

Money received for specific purposes, like unpaid wages, which is held until the purpose is fulfilled. It includes categories like unpaid wages, deposits from private companies, and miscellaneous deposits.

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What are Deposits - Private Companies?

These funds are received from private companies, often for specific projects or services. They must be carefully inspected and adjusted as needed.

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What are Deposits - Miscellaneous?

This category encompasses various deposits, but only specific items are allowed. There shouldn't be any debit items, and all outstanding amounts must be related to this account.

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What are Deposits of Branch Line Companies?

Funds deposited by branch line companies, often for specific works. All related charges are debited to this account, and there shouldn't be any debit balances.

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What are Loans and Advances - Government Servants and Miscellaneous Loans?

This category contains loans issued to government employees and miscellaneous loans. Internal checks are crucial to ensure accurate records and reporting.

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Study Notes

Chapter VI: Suspense Accounts

  • Suspense accounts record transactions that cannot be immediately allocated to final account heads.
  • Various accounts are handled as suspense accounts, including inventory (e.g., stores, workshop manufacturing), advances, payable demands, traffic accounts, deposits from other railways or branch lines, and loans and advances from the central government.
  • Suspense accounts also include Reserve Bank suspense, M-Remittances, and review results.
  • A half-yearly review of suspense balances is conducted.
  • Transactions in the suspense accounts are temporarily held pending clearance by payment, recovery, or adjustment to the final account heads.
  • Accounts are operated to handle inventory, debtors, creditors, and works-in-process.
  • Suspense accounts help record transactions temporarily, pending adjustments or clearance.

Transactions Booked to Suspense Accounts

  • Inventory accounts (e.g., stores, purchase, sales)
  • Cash advances to various parties
  • Material issued to contractors
  • Transactions with temporarily unknown details or awaiting party acceptance
  • Link between commercial and government accounting systems for accrued earnings and expenses
  • Maintaining transaction details in suspense registers, including voucher references, for efficient item tracing
  • Items are kept in suspense if necessary for payment or recovery or final adjustment to final account heads.

Review of Suspense Balances

  • Ensure computerized ledgers and transaction statements match general ledger amounts for "Stores" suspense account.
  • Verify that pricing rates comply with accounting rules.
  • Address any quantities without values, minus values, or quantities without values for minor values arising from rate rounding.
  • Monitor any computer-generated exception reports related to overstocks.
  • Review credit and debit items for "Purchases" (imported/indigenous).
  • Ensure all related charges and/or credit items are current and relate to cash sales, auction sales, or sale by tender for "Workshop Manufacture Suspense."
  • Address jobs, materials, and work-on-cost charges expenditures on completed or unfinished jobs for "Workshop Manufacture Suspense."
  • Review "Miscellaneous Advances" to ensure no credit items, and that all are recoverable.
  • Validate and review "Demands Payable" items, ensuring no debit items and all outstandings are associated with revenue liabilities.
  • "Traffic Accounts" balances should be validated against station and accounts office balance sheets, reviewing unrealised earnings and steps for realisation.
  • "Other Railways" balances should be updated monthly per the laid-down procedures, checking for outstanding items.
  • "Deposits" balances are reviewed for appropriate allocations (e.g., unpaid wages, private companies, and miscellaneous deposits).
  • "Reserve Bank Suspense" items are verified to ensure that all are correctly debited/credited by the Railway to the Reserve Bank.
  • "M-Remittances" reflect transactions between the Railway and other departments and should have timely memo clearances.
  • Half-yearly reviews of suspense balances (Form A 620) are conducted, reviewing items noted during the review period, ensuring those items require further action and those that can be cleared.
  • Items that are found to be recorded incorrectly or needing further clearing after review.

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CHAPTER VI SUSPENSE ACCOUNTS PDF

Description

Explore the intricacies of suspense accounts in this quiz based on Chapter VI. Learn how various transactions are temporarily held and the relationship between commercial and government accounting systems. Test your knowledge on the types of accounts classified as suspense and their reviewing processes.

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