Cash Book and Paid Parcels Procedures

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Questions and Answers

What is the purpose of maintaining the Cash Book for Outwards Paid Parcels?

To document customer complaints regarding the parcel service.

To keep track of inventory in the forwarding station.

To summarize the monthly earnings for auditing purposes.

To record details of dispatched parcels and financial transactions. (correct)

How should discrepancies in monthly totals for Paid Parcels Way Bills be addressed?

By ignoring the discrepancies as they are not critical.

By revising the Cash Book entries for the entire month.

By averaging the daily totals to determine the correct amount.

By comparing day-wise totals with the Cash Book entries. (correct)

What should be done if an undercharge or overcharge is detected during the internal check of Paid Way-Bills?

File a report to the management without actioning any changes.

Note it in the Accounts copy of the Cash Book against the relevant entry. (correct)

Notify the customers immediately for corrections.

Create a new Way-Bill for the correct amount.

What mechanism may be utilized for submitting Outwards 'Paid' Parcels Way-Bills to the Accounts Office?

Periodically if deemed convenient by the railways. Signup and view all the answers

What is the procedure for recording freight on Paid Parcels Way-Bills in the Cash Book?

Record the freight for each parcel and summarize monthly totals. Signup and view all the answers

How is the apportionment of earnings from Through Luggage, animals and birds traffic handled between Indian Government Railways?

The earnings are fully retained by the forwarding railway. Signup and view all the answers

What is the requirement for sending duplicate copies of returns for through luggage, animals, and birds traffic?

They must include a memo with specific details. Signup and view all the answers

What percentage of collected Local Luggage Tickets is required to be checked with the Local Luggage Returns?

Ten percent Signup and view all the answers

Who is responsible for selecting the ten percent check of Local Luggage Tickets?

The Accounts Officer Signup and view all the answers

In the case of Through traffic, what should be checked with the collected Luggage Tickets?

The related Luggage/Animals and Birds returns Signup and view all the answers

What should be reported if Local/Through tickets/Way-Bills are missing?

The Senior Divisional Commercial Manager Signup and view all the answers

What is required for tracing free allowances quoted on ten percent of Through Collected Luggage Tickets?

Relevant Through Passenger Classification records Signup and view all the answers

In what case may the receiving Railway Accounts Office obtain necessary information from the forwarding Railway Accounts Office?

For through traffic over Government Railways Signup and view all the answers

How should the check of ten percent of collected Local Way-Bills for Animals and Birds traffic be done?

It should be checked against connected returns. Signup and view all the answers

What is the minimum percentage of entries that should be checked in the Returns for Local Traffic?

5% Signup and view all the answers

What should be done if any computerized luggage tickets are found to be missing?

Inform the concerned commercial office of the unit. Signup and view all the answers

Which of the following is NOT a requirement for the 'free allowance' granted?

It can be granted more than once on the same ticket. Signup and view all the answers

How should the weight of luggage charged for be correctly calculated?

Subtract the weight allowed free from the total weight. Signup and view all the answers

What is required when animals are booked under Tariff rules concerning insurance?

The declared value must be stated on the Way-Bill. Signup and view all the answers

What must be checked regarding the totals of the Returns?

They should be checked completely. Signup and view all the answers

When reduced or concession rates are charged for horses, what must be ensured?

The Tariff conditions associated with such rates must be fulfilled. Signup and view all the answers

What must be accurate on the Way-Bill for 'empties' returned to the Booking stations at reduced rates?

Particulars of the original booking Signup and view all the answers

When charging at Military Vehicle rates, what must be included in the charges?

Charges for rail journeys not included in initial booking Signup and view all the answers

Which statement about consignments with a mandatory declaration of value is correct?

They must be booked after collecting applicable percentage charges. Signup and view all the answers

What endorsement appears on a Way-Bill if the Railway Risk rate is charged?

Railway Risk Rate elected and Sender given a certificate Signup and view all the answers

What is required for the free carriage of sample consignments under Way-Bill?

Proper sanction for the carriage Signup and view all the answers

In the context of Through traffic, which aspect must be correctly observed?

Routing of traffic and calculation of charges Signup and view all the answers

What is the requirement for checking outward ‘Paid’ Parcels Way Bills for amounts above Rs.1000/-?

Fifteen randomly selected dates each month Signup and view all the answers

What is needed by the receiving Railway Accounts Office from destination stations for traffic booked from Out/City Booking Agencies?

System generated or manual Through Inwards Parcels Abstracts Signup and view all the answers

Which of the following is NOT required to be recorded on the Way Bill?

Name of sender Signup and view all the answers

What can be stated about the charges on Way-Bills regarding 'under' or 'over' charges?

They must be shown in the columns provided for such charges. Signup and view all the answers

What is true regarding the conditions for booking articles at reduced rates?

Conditions must be fulfilled to maintain those rates. Signup and view all the answers

What percentage check should be exercised in respect of traffic involving C.B.Agencies?

Cent per cent check Signup and view all the answers

What should be considered when calculating the weight charged on a parcel?

Whichever gives the greater charge Signup and view all the answers

What is the role of General Managers in the context of the free carriage of parcels?

General Managers sanction free carriage within defined limits. Signup and view all the answers

How should special charges, such as ferry charges, be indicated on the Way Bill?

Shown separately Signup and view all the answers

Which document or item should be completely checked, even if the connected Parcels Way-Bills do not fall under percentage check?

Credit Notes Signup and view all the answers

What must be indicated on the Way Bill when including Excepted Articles?

The declared value of the articles Signup and view all the answers

What action should be taken if Excepted Articles are not insured according to the Tariff rules?

Remarks must be recorded indicating non-payment of percentage charge on value Signup and view all the answers

What is the maximum amount payable for outward parcels checked with one random date selection?

Up to Rs.500/- inclusive Signup and view all the answers

When calculating the amount for a parcel, which factor is multiplied by the chargeable weight?

The proper rate for the distance carried Signup and view all the answers

Which of the following must be verified for the calculation of wharfage and demurrage charges?

The rules in the Coaching Tariff Signup and view all the answers

What is necessary when wharfage or demurrage charges are foregone?

An order from competent authority must support the decision Signup and view all the answers

What aspect of Left Luggage Tickets must be checked for accuracy?

The commencing and closing numbers of tickets accounted for Signup and view all the answers

Which of the following must be distinctly reflected in returns for demurrage and wharfage?

The amount charged with its breakdown between categories Signup and view all the answers

What percentage of left luggage, demurrage, and wharfage returns must be checked monthly?

10% Signup and view all the answers

What must be confirmed regarding the condition of parcels for waived wharfage or demurrage charges?

They must be removed within a specific timeframe Signup and view all the answers

What is the target for the Accounts Officer in selecting returns to check?

To ensure no less than 10% of returns are selected monthly Signup and view all the answers

What should Travelling Inspectors verify regarding the issuance of Paid Parcels Way-Bills?

That all books in use are listed in the Advices of Books supplied Signup and view all the answers

Regarding the check of Inwards Paid Parcels Way-Bills from destination stations, what is correct?

They should be checked against ten percent of Outwards Cash Book Signup and view all the answers

What percentage of Paid Parcels Way-Bills for Through traffic must be compared with Outwards Cash Books?

Ten percent Signup and view all the answers

What is the primary purpose of the Travelling Inspectors checking the Stock Book?

To confirm all issued way-bills match with the stock on hand Signup and view all the answers

Which document should be relied upon for listing way-bills issued within a certain machine number range?

Accounts foils of Way Bills Signup and view all the answers

What must be verified when consignments covered under mandatory declaration of value are booked?

Applicable percentage charges are collected on the Excess value. Signup and view all the answers

When charges for parcels are billed at Military Vehicle rates, what additional charge must be recovered?

Charges in lieu of hire for other railways' journeys. Signup and view all the answers

Which condition is necessary for a Way-Bill endorsing 'Railway Risk Rate' when alternative rates are applied?

A certificate from the sender must be issued. Signup and view all the answers

What endorsement is required on a Way-Bill for consignments booked for free carriage?

Sanction for free carriage is authorized by the General Managers. Signup and view all the answers

What must be accurately recorded on the Way-Bill when returning 'empties' at reduced rates?

Particulars of the original booking must be correct. Signup and view all the answers

In the case of Through traffic, which rules must be strictly followed?

Specifications from Chapter III of IRCA Conference Rules Part II must be observed. Signup and view all the answers

What information must the receiving Railway Accounts Office obtain from destination stations regarding Through traffic?

System-generated or manual Through Inwards Parcels Abstracts. Signup and view all the answers

What is essential for consignments to be charged under 'Railway Risk Rate'?

The Way-Bill must carry an endorsement indicating the rate election. Signup and view all the answers

When parcels are booked at reduced rates, which condition must be ensured?

Conditions attached to the reduced rates must be fulfilled. Signup and view all the answers

What must be done when parcels are charged at Military Vehicle rates?

Charges for journeys over other railways must be separately shown. Signup and view all the answers

What action should be taken if frequent non-accountal of Paid freight is suspected?

Investigate the specific forwarding station. Signup and view all the answers

What is required when undercharges are identified during internal checks of Paid Parcels traffic?

A debit for the undercharge must be raised against the forwarding station. Signup and view all the answers

What must receiving stations do upon detecting undercharges in Paid Parcels traffic?

Debit the amounts in the Balance Sheet and send a monthly return. Signup and view all the answers

What verification must be done at the end of the month regarding the Paid Parcels Cash Book?

Ensure totals for paid amounts are correctly reflected in the Balance Sheet. Signup and view all the answers

What should the receiving Railway Accounts Office do if they detect a discrepancy related to undercharges?

Allow credit adjustments to the forwarding station as necessary. Signup and view all the answers

Which statement is true regarding the authorization of amounts debited in the Balance Sheet?

All debited amounts must be verified by the Travelling Inspector. Signup and view all the answers

What aspect of the Cash Book must be taken care of by the stations daily?

Carry over totals from day to day consistently. Signup and view all the answers

Which document must the receiving stations submit monthly alongside the Balance Sheet?

Records of the Way-Bills for both Local and Through Traffic. Signup and view all the answers

What is a critical factor to confirm while completing the Paid Parcels Cash Book?

Machine numbers for Way-Bills should fall within specified ranges. Signup and view all the answers

What consequence arises from temporary misappropriation of freight by station staff?

It triggers investigations by the Travelling Inspector of Station Accounts. Signup and view all the answers

What is the minimum number of randomly selected dates required for checking outward ‘Paid’ Parcels Way Bills for amounts above Rs.500?

Two dates each month Signup and view all the answers

Which of the following items should be checked completely regardless of the percentage check provisions?

Out-Agencies/Cartage Bills Signup and view all the answers

When are special charges like ferry charges documented on a Way Bill?

Displayed separately to emphasize additional costs Signup and view all the answers

What should be done if Excepted Articles are booked without insurance?

Suitable remarks indicating the sender's choice must be recorded Signup and view all the answers

What is the requirement for checking the weight charged on the parcels?

It must be the greater of actual weight or measurement weight Signup and view all the answers

Which of the following must be included when calculating the amount for a parcel?

Chargeable weight multiplied by distance rate Signup and view all the answers

How should Credit Notes be recorded on the Way Bill?

The number of the Credit Note must be recorded Signup and view all the answers

What must be checked regarding the tariffs for Excepted Articles?

Percentage charges must be prepaid at tariff rates if insured Signup and view all the answers

What action is required for recording the necessary particulars on a Way Bill?

Complete data must be filled in for all consignments Signup and view all the answers

Study Notes

Chapter XXII: Check of Other Coaching Traffic Earnings

2201: Accounts office checks items either manually or through computer systems. These include luggage, animals/birds, left luggage, demurrage, wharfage, parcels waybills, and paid parcels cash book, carriages, cars, and boats.

2202: Check of Luggage, Animals, and Birds Returns

Monthly returns come from stations. These include Local Luggage (COM/L26 Revised), Through Luggage (COM/L29 Revised), Local Animal/Bird traffic (COM/L24 Revised), and Through Animal/Bird traffic (COM/L27 & 28 Revised).
PMS stations generate extracts of transactions which are duplicated and sent to the traffic accounts office.
Non-PMS stations submit extracts (COM/L26 and COM/L29 Revised) rather than duplicate copies.
Returns must be examined for passenger tickets, free passes, weight details, weight allowances, and amounts collected.
Stations must extract and submit the information from cash books, for accuracy.

2203: Check of Luggage Ticket/Bill Numbers

Beginning numbers on luggage tickets (COM/L48 for local, COM/L49 for through) and animal/bird waybills (COM/P38 for local, COM/P39 for through) should match the previous month's closing numbers.
All tickets between those numbers must be accounted for (100% check).
Missing tickets reported to relevant commercial office and then to TAO for verification.

2204: Accuracy of Amounts Charged

Amounts charged should match records in returns.
5% of local traffic and 20% of through traffic entries.

2205: Checking Total Returns

Final totals should be completely checked.

2206: Apportionment of Through Earnings

Through luggage, animal/bird earnings are retained by collecting railway.
Private companies/non-government railways and worked lines use duplicate copies of returns.
Forwarding railway accounts office provides data/memos to receiving office for verification.

2207: Checking Local Luggage/Way Bills

10% of collected local luggage tickets checked against returns.
10% of way bills for animals/birds checked against returns.
Accounts Officer selects items for verification.
Through traffic all way bills checked against luggage returns.

2208: Left Luggage, Demurrage, and Wharfage Returns

Monthly returns containing demurrage/wharfage (on undelivered items and luggage arriving before passengers) are received.
Storage charges for lost/unclaimed items are also documented.

2209-2211: Check of Left Luggage Returns

10% of returns/month checked randomly.
Correct number of days/hours calculated for charges according to rules.
Amount charged calculated correctly.
Wharfage and demurrage charges are distinct.
Total amounts are correct.
Refunds/foregone charges must be supported by authority and meet conditions (e.g., removal time).

2212: Checking Left Luggage Tickets

Beginning and ending ticket numbers for left luggage must match for each month.
Check that all tickets between those numbers are accounted for.
Ensure that all undelivered/incomplete tickets are correctly accounted for in returns.
Charges match tariff rates and deposit/withdrawal times.

2213: Scale of Check for Paid Parcels Way Bills

Percentage check based on total value:
- Up to Rs. 500: 100%
- Rs. 500-1000: 100%
- Above Rs.1000: 100%
Checking for accurate weights and measurements.
Validations of payments by credit notes.
Specifics for "Excepted Articles".
Calculation of charges is based on appropriate tariff.
Confirmation of valid/altered rates for booked items, and/or owner's risk rates.

2214-2218: Checks of Way Bills, Local/Through

Thorough checks for accuracy of full details, weights, distances, and special charges.
Verification of special charges (e.g., ferry charges).
Separate handling of "Excepted Articles" (with declarations).
Verification if the "Excepted Article" is insured with appropriate charges.
Checking that reduced rate conditions are met.
Ensuring that 'over' and 'under' charges are shown correctly.

2219-2222: Checks of Inward Paid Parcels Traffic/Cash Book

Receiving railways confirm details of Inward Paid Parcel traffic from forwarding railways via returns/abstracts.
Daily/monthly totals of Paid Parcels are maintained and transferred to balance sheets.
Discrepancies in totals are investigated to pinpoint the date(s) of error.
Debit raised for errors against forwarding railway stations and investigated to account for short/non-accountal of freight.
Undercharges/overcharges are addressed/recorded.
The receiving station must use a separate balance sheet for Outward Paid Parcels Local/Through.
If the totals don't match daily totals, specific dates of short/non accountal are to be found.

2223: Checks of Out City/Booking Agency Bills

Procedures address checks of bills from Out/City Booking Agencies.
Cartage charges are checked according to agreements and tariff rates.
Correct proportions of earnings are calculated.

2224: Calculation for Through Traffic

Freight totals are calculated from PMS.
Percentage proportions from railway board are applied.

2225-2227: Checking information for Inward/Outward Paid Parcel Traffic

Railway accounts should receive information required from sending/sending stations regarding inward/outward traffic.
Motor-car/carriage/boat way bills are checked in specific returns.
Monthly totals of newspaper parcel freight are checked against General Summary of all billings to ensure accuracy.
Charges are tracked/recorded for monthly accounting.

2228: Check of Out City/Booking Agency Bills

Procedures outlined for checking bills from Out/City Booking Agencies are followed.

2229: Terminal Tax on Parcels

Terminal tax checks have documented procedures.

2230: Overcharge, Refund, and Compensation

Detailed procedures exist for checking overcharge sheets and compensation related items on coaching traffic.

2231: Lease Parcel Traffic

Checking leased parcel traffic details exists (train-wise positions).
Checks for accuracy of monthly returns and freight realization.
Un-realized freight/penalties tracked, and associated action.

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Explore the essential procedures for maintaining the Cash Book related to Outward Paid Parcels. This quiz covers handling discrepancies, recording freight, and the responsibilities involved in managing local and through luggage tickets.