Carriage Bills and Accounts Office Procedures

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Questions and Answers

What is the main function of the Accounts Office regarding the carriage amounts?

To simply record cash transactions.

To issue credit notes for all transactions.

To realize amounts through Carriage Bills. (correct)

To manage the station balance sheets.

Which of the following is NOT a class of Carriage Bills?

Prepared from Cash transaction reports. (correct)

Prepared from Warrants and Credit notes.

Prepared from Advices and statements.

Prepared from Cash Remittance Notes.

What should be checked to ensure the validity of a Credit Note?

It bears the stamp of the issuing office. (correct)

It includes only the amount and no accompanying information.

It is signed by any employee in the department.

It has multiple erasures made by the station.

During the check of Credit Notes, which item must NOT be overlooked?

Presence of the issuing officer's signature. (D) Signup and view all the answers

What additional remark should be made against the connected Ticket or Invoice?

A remark to prevent duplicate credits. (A) Signup and view all the answers

Which point is NOT part of verifying a Credit Note's validity?

The note being a photocopy rather than original. (C) Signup and view all the answers

In relation to Credit Notes, why should charges like demurrage be specifically noted?

To ensure accounting in returns is accurate. (A) Signup and view all the answers

What is the main purpose of debits being cleared by cash recovery?

To remove any outstanding amounts from the accounts. (C) Signup and view all the answers

Where should direct traffic cash receipts that were not previously recorded be documented?

Miscellaneous Earnings Register - Form A-2931 (B) Signup and view all the answers

What documentation is used to communicate transfer acceptances for adjustments?

Booking section communications (C) Signup and view all the answers

What is the purpose of preparing a Summary in Form A-2932?

To consolidate parts A and B of the Accounts Office Balance Sheet (D) Signup and view all the answers

What should be recorded in the credit column of the Accounts Office Balance Sheet?

Credits against connected debit entries (B) Signup and view all the answers

Which of the following is NOT exempt from commission charges?

Miscellaneous bills for hire of engines (A) Signup and view all the answers

What type of transactions should be adjusted regardless of the amount involved?

Debits against Joint station staff (C) Signup and view all the answers

Which documents authorize the bills for conveyance of postal mails?

Statements furnished by Divisional Superintendents (C) Signup and view all the answers

Which of the following types of bills is explicitly mentioned as having no commission charges levied?

Emergent Police Passes (D) Signup and view all the answers

What should be used to determine the charge in cases not covered by specific bills?

Information from departmental officers (C) Signup and view all the answers

Which category does NOT fall under inter-railway adjustment exceptions?

Emergency transportation fees (D) Signup and view all the answers

Which of the following is treated like requisitions for high officials regarding commission charges?

Railway Orders for military transport (A) Signup and view all the answers

What type of charges should not be levied on bills for the conveyance of postal vehicles?

Commission charges (C) Signup and view all the answers

What should be included on each Carriage Bill prepared for claims?

Freight due and vouchers securely attached (C) Signup and view all the answers

Under which circumstances should inter-railway adjustments for through traffic transactions occur?

For public claims refund and over charges sheets (A) Signup and view all the answers

What should happen to credit notes that cannot be billed in the current month?

They should be entered in a register of pending credit notes (D) Signup and view all the answers

Who pays commission charges for the use of Warrants and Credit notes?

The Government departments (C) Signup and view all the answers

Which of the following items does NOT comprise miscellaneous bills?

Train schedule adjustments (D) Signup and view all the answers

What is mandated for commission charges related to Military Warrants for individuals?

They are based on rates prescribed for Civil Departments (B) Signup and view all the answers

How should commission charges be displayed in the billing?

Separately from other charges in the same bill (D) Signup and view all the answers

Why should credit notes be included in Carriage Bills monthly?

To maintain accurate financial records (D) Signup and view all the answers

What is the focus of the register of pending credit notes?

To maintain control over unbilled credit notes (D) Signup and view all the answers

What occurs if a Carriage Bill includes commission charges?

They should not exceed the freight charges (B) Signup and view all the answers

What should happen to the total freight due according to the Carriage Bills?

It should represent the total due on vouchers attached (C) Signup and view all the answers

What should be maintained for proper recording of undercharges and overcharges after provisional apportionment?

A balance sheet (A) Signup and view all the answers

What is the primary purpose of serially numbering carriage bills?

To classify bills into different categories (A) Signup and view all the answers

What should be included when calculating the debit entries in the Accounts Office Balance sheet?

Current month’s bills and previous pending vouchers (D) Signup and view all the answers

What is the significance of the amount of Rs.50 mentioned in the context of railway accounting?

It indicates a minimum threshold for adjustments. (C) Signup and view all the answers

Which additional revenue streams should be incorporated in the accounts aside from carriage bills?

Profits from workshops and advertisement fees (C) Signup and view all the answers

What classification is suggested for maintaining AOB between Coaching and Goods transactions?

Separate AOB for each type (A) Signup and view all the answers

Which of the following is NOT included in the debit entries of the Accounts Office Balance sheet?

Cash received after sales (C) Signup and view all the answers

What is the function of the form maintained for the Accounts Office Balance sheet?

To document the realization of carriage bills (C) Signup and view all the answers

What should be the first action before issuing carriage bills?

Serially number the bills (B) Signup and view all the answers

What does the term 'transfer' in the context of Accounts Office Balance Sheet refer to?

Transferring amounts between debit and credit (D) Signup and view all the answers

What comprises the credit entries in the Accounts Office Balance Sheet?

Transfers Railways, cash receipts, and balance sheet adjustments (D) Signup and view all the answers

What is required before posting vouchers in the Accounts Office Balance Sheet?

Creation of Carriage Bills for concerned parties (C) Signup and view all the answers

Which category of bills is considered adjustable through 'Transfers Railways'?

Bills requiring an adjustment via the Reserve Bank (A) Signup and view all the answers

What is the suggested method for recording different classes of bills in the Accounts Office Balance Sheet?

Keeping separate pages for each class under two distinct parts (B) Signup and view all the answers

What is indicated by the phrase 'unrealized amount of Carriage Bills' in the Accounts Office Balance Sheet?

Pending bills that have yet to be collected or adjusted (A) Signup and view all the answers

What is the required checking process for freight charges on credit notes relating to parcels traffic with a freight value below Rs.30?

Check to the extent of 10% under specified conditions (B) Signup and view all the answers

In the case of police warrants or jail vouchers, which aspect of the check is necessary?

Complete matching of fare with reference to non-UTS/PRS particulars (C) Signup and view all the answers

What distinguishes credit notes issued by firms in this context?

They are directly sent to the Reserve Bank for collection (A) Signup and view all the answers

Which of the following best describes the procedure for checking warrants and credit notes related to coaching traffic?

Validation against connected tickets or waybills (A) Signup and view all the answers

What is the verification requirement for Credit Notes involving freight value of Rs.100?

Check to the extent of 10% only (A) Signup and view all the answers

When a single credit note is issued for multiple transactions, what must be recorded?

Full particulars of all transactions involved (C) Signup and view all the answers

Which of the following is NOT required when checking the charges on a credit note for coaching traffic?

An isolated verification of historical ticket prices (A) Signup and view all the answers

What form should be used for preparing carriage bills against the Controller of Defence Accounts?

Form A-2908 (B) Signup and view all the answers

Which piece of information is NOT required to be included in Form A-2907?

Credit Note Date (C) Signup and view all the answers

In which instance would you use Form A-2907?

For all carriage bills not associated with Defence Accounts (C) Signup and view all the answers

What is the main function of the entries made in carriage bills?

To record carriage charges for a specified period (D) Signup and view all the answers

Which of the following is correct about details required in Form A-2908?

It requires a code number of the unit and classification head (A) Signup and view all the answers

What is the first step to be taken before issuing carriage bills according to the provided process?

Enter credit notes and warrants in the accounts system (B) Signup and view all the answers

What type of charges should NOT be included in the carriage bills mentioned?

Commission fees (D) Signup and view all the answers

Which column is NOT present in Form A-2907?

Transportation Method (C) Signup and view all the answers

What specific detail distinguishes Form A-2908 from Form A-2907?

It is specifically for Defence Accounts (B) Signup and view all the answers

Which transactions should be adjusted without regard to the amount involved?

Debits against Joint station staff (C) Signup and view all the answers

What should bills for the conveyance of postal mails be prepared based on?

Authority of Statements provided half yearly (A) Signup and view all the answers

Which of the following should NOT incur commission charges?

Requisition forms for governmental officials (A), Emergency mail dispatch vouchers (B) Signup and view all the answers

What element is excluded from the definition of miscellaneous bills?

Charges for promotional railway campaigns (B) Signup and view all the answers

In which scenario should inter-railway adjustments for through traffic transactions NOT occur?

Public claims refund (A), Debits raised and later withdrawn (B), Items mistakenly double accounted (D) Signup and view all the answers

What is the primary focus of the instructions contained in paragraphs 867 to 870 F?

Detailed inter-railway adjustment processes (B) Signup and view all the answers

What types of railway orders should be treated like requisitions for high officials?

Orders for military transport and accommodation (D) Signup and view all the answers

What is true about commission charges related to the conveyance of personal mail?

They should not be levied on emergency dispatches. (C) Signup and view all the answers

What aspect of miscellaneous bills involves charges aside from standard freight?

Haulage charges for postal vehicles (C) Signup and view all the answers

Which of the following statements about the adjustment of petty sums is accurate?

It does not apply to debits against joint station staff. (B) Signup and view all the answers

What is the threshold amount below which adjustments for wrongly accounted items with a railway do not require further consideration?

Rs.50 (D) Signup and view all the answers

In the Accounts Office Balance sheet, which of the following is included in the debit entries?

Amount of carriage bills issued for the current month (D) Signup and view all the answers

Which type of entries must be kept separate in the Accounts Office Balance sheet?

Coaching and Goods transactions (B) Signup and view all the answers

Which of the following items is NOT accounted for in the Accounts Office Balance sheet?

Commissions accrued to agents (B) Signup and view all the answers

What denotes the class of bills in the numbering system for carriage bills?

Prefixed code letters (D) Signup and view all the answers

What is the purpose of maintaining a Balance Sheet corresponding to the Bills Receivable Account?

To document traffic cash received (D) Signup and view all the answers

Which of the following statements is False regarding the maintenance of the Accounts Office Balance Sheet?

It can consolidate inter-departmental adjustments. (B) Signup and view all the answers

What type of transactions should be tracked under the Accounts Office Balance sheet?

Traffic cash received not through Station Balance Sheets (C) Signup and view all the answers

Study Notes

Carriage Bills and Accounts Office Balance Sheet

Stations record fares and freight in their balance sheets using vouchers instead of cash.
Carriage Bills (two types) document these amounts, including postal mail and vehicle haulage.
Credit notes and warrants are daily received from stations, along with cash remittance notes.
Advices and statements from various departments also create carriage bills.

Procedures for Receipt and Registration

Station vouchers (local and through) are received, sorted, and registered following procedures outlined in paragraph 2727.
Credit notes, advices, and statements are checked.
Bills are prepared and realized from the relevant departments or firms.

Checking Credit Notes

Credit note amounts are compared to corresponding tickets, waybills, and invoices.
Demurrage and wharfage charges are checked for accuracy in returns.
Credit notes must be original, properly formatted, signed by the issuing department, and have the issuing office stamp.
No alterations or erasures are allowed without the issuing officer's attestation.
The credit note's certificate must be filled out completely and signed.
Full transaction details and payment information are recorded.
When a single credit note covers multiple transactions, full particulars for each transaction must be recorded.

Carriage Bills for Credit Notes and Warrants

After internal check, credit notes and warrants are entered into carriage bills (forms A.2907 or A.2908).
Carriage bills for the Controller of Defence Accounts use a different form (A-2908).
Separate bills are prepared for each government department, firm, or person.
The vouchers are attached to the carriage bill.

Other Important Considerations

Credit notes for multiple transactions should detail all transactions.
Freight charges for postal and telegraph departments are correctly recorded, via a dedicated column for classifying 'class' of freight.
Specific checks are conducted for parcels traffic with freight values under Rs. 30, and police warrants/jail vouchers; a 10% check is conducted on parcel freight when values are below Rs. 30.
The procedure excludes firm credit notes processed through the Reserve Bank directly.
Commission charges are levied on warrants and credit notes, payable by government departments, and are determined by the Board according to specified rates for different situations.
Requisition forms for railway accommodation from high officials do not trigger commission charges.
No commission charges apply to the Military Secretary’s railway orders for the President.
Commission charges do not apply to emergent police passes or mail dispatches from postal services.
Miscellaneous bills include items like mail haulage, vehicle charges, and demurrage/wharfages.
Railway adjustments for petty sums follow specific procedures (paragraphs 867-870 and 867-870 F).
Bills are numbered and coded for distinction. Bills should be serially numbered, with a code to distinguish types of bills.

Accounts Office Balance Sheet

Separate balance sheets are maintained for coaching and goods transactions.
Debit entries include opening balances, carriage bills, pending vouchers, miscellaneous bills, and various other items.
Credit entries encompass cash receipts, railway transfers, book transfers, and related transactions.

Summaries, Claims, and Outstanding Bills

Summary forms (Form A.2932) are prepared for coaching and goods transactions.
Claims for overcharges/undercharges are subject to specific time limits established by Indian Rail Code paragraphs 352 and 353.
Outstanding bills should be reviewed monthly, and those over a year old require special attention.

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Description

This quiz covers the procedures related to the handling of carriage bills and account balance sheets in transportation stations. It examines the recording of fares and freight using vouchers, as well as the processing and verifying of credit notes. Understand the requirements for accurate billing and the necessary documentation involved in these financial transactions.