Goods Traffic Accounts Overview

Goods traffic refers to the shipment of goods by rail, starting from their arrival at the Railway Station (Goods Shed) and continuing through their transportation by goods trains.

The Railway Receipt is the initial document issued for goods traffic, acting as a receipt for the goods received at the station.

Inward traffic signifies goods arriving at a station.

Outward traffic denotes goods departing from a station.

Paid Traffic refers to goods where the freight charges are paid in advance.

To-Pay traffic represents goods where the freight charges are due at the destination.

The Goods Cash Book is a crucial record kept at the station, tracking the financial transactions related to paid goods traffic. It includes details like invoice numbers, destination stations, goods descriptions, and freight charges.

When a consignee requests a change in destination, the new station will collect the total amount due, including the original charges. This amount is recorded in the balance sheet under 'Paid-On-To-Pay charges'.

If the consignee requests a waiver of wharfage or demurrage charges, a 'Remission Order' is issued by the commercial authority. This order allows for a credit entry in the balance sheet under 'Remission Order'.

If the consignee fails to pick up their consignment after a certain time, it is transferred to the Lost Property Office after approval. This action results in a credit entry in the balance sheet under 'Transfer to lost property office'.

Government publications like timetables and indemnity bonds are supplied to stations by a Supply Officer. Their cost is debited in the Balance Sheet.

Overcharges occur when the originating station charges more than the rate list, while undercharges occur when they charge less. These are recorded in the Delivery Book and adjusted accordingly.

A document prepared in triplicate for each invoice, containing details of the goods being transported. One copy is kept at the station, and two copies are sent to the Accounts Office, with one copy returned to the station as acknowledgment.

This book records all invoices received at the station, with details like invoice number, forwarding station, date and time of receipt, and charges for freight and other services.

Any discrepancies found during the check of invoices. These include undercharges (less than what should have been charged) and overcharges (more than what should have been charged).

A detailed summary of all invoices received at the Accounts Office. It's generated by a machine and shows the total inward traffic booked for each destination station.

The process of comparing the MPA with the Delivery Book to ensure all invoices are accounted for. Missing entries are added to both documents.

Entries made in the Delivery Book based on the MPA. These entries are necessary to ensure all invoices are accounted for in the book.

Entries made in the MPA based on the Delivery Book, used to fill in missing records in the MPA.

The MPA after it has been compared to the Delivery Book and all missing entries have been added. It now accurately reflects the total inward traffic.

A financial statement showing the total earnings from inward paid and to-pay traffic for each zonal railway.

The process of clearing money owed by a station for undelivered consignments, where the station has already collected the payment but not yet delivered the goods.

A type of freight payment where the cost is paid in advance but the delivery occurs later.

The process of returning excess freight charges to the consignee.

A document issued by the station when an undelivered consignment is cleared, indicating the reason for the credit.

The process of adjusting the account when two invoices are created for the same consignment, resulting in double payment.

Fees charged for storage of undelivered goods at a station after a certain period of time.

Fees charged for delay in loading or unloading goods at a station.

A document that records the details of goods delivered and any associated wharfage/demurrage charges.

The process of accounting for leftover wharfage/demurrage fees at the end of a month.

The payment received by the station for wharfage/demurrage fees.

The difference between the debit and credit sides of the balance sheet before balancing, representing undischarged liabilities at the end of the month.

Cash provided to a station for daily transactions like change or booking, which remains outstanding as the need for cash persists.

The difference between the station's remittance record and the Chief Cashier's acknowledgement, arising from late acknowledgement of cash remittance.

Debits raised against a station for financial losses incurred due to errors detected by the Accounts Office.

An Account Office Debit that is accepted by the station and can be cleared by recovering the amount from the responsible employee.

An Account Office Debit that is disputed by the station and is under investigation, marked as 'NOT ADMITTED' until resolved.

The process of clearing station outstanding items by adjusting the balance sheet to reflect the true financial situation.

An amount recovered from a responsible employee through their pay sheet, credited to the balance sheet under 'Special Credit'.

Transferring an outstanding debit from one station to another due to an employee's transfer, used to ensure the original station's financial accountability.

Adjusting the balance sheet by crediting the appropriate account when an outstanding item is resolved, often through cash payment or deduction from salary.

The process of returning excess freight charges to the consignee when overcharges are detected.

A monthly statement that summarizes the financial transactions of a railway station.

Refunds issued by the Accounts Office when overcharges are detected during routine checks.

When a consignee requests a waiver of wharfage or demurrage charges, a 'Remission Order' is issued by the relevant authority. This order allows for a credit entry in the balance sheet under 'Remission Order'.

The refund for overcharges is typically handled at the destination station. The correct freight is collected, and the excess amount is refunded.

Undercharges are collected at the time of delivery and entered in the Delivery Book. The debit entry is taken along with the debit for services like inland freight charges.

A Refund List summarizes all overcharges refunded within a month, and the credit for these refunds is recorded in the Balance Sheet.

Invoices are checked for accuracy (100%). Overcharges and undercharges are recorded in the Delivery Book. Undercharges are collected at delivery; overcharges are refunded or adjusted.

When a consignment is delivered to a station other than the intended destination, or if it's lost, damaged, or returned to the forwarding station, the outstanding amount is cleared, and a special credit is taken under 'Certified Overcharge Sheet' issued by the relevant station.

At the end of the month, wharfage/demurrage charges due on undelivered consignments are added to the Delivery Book, totaled, and debited in the balance sheet. The outstanding amount is cleared the next month by recovering the charges upon delivery.

This document is prepared in triplicate for each invoice and contains details of the goods being transported. One copy is kept at the station, and two copies are sent to the Accounts Office.

This book tracks all invoices received at the station, including details about the invoice number, forwarding station, date and time received, and charges for freight and other services.

If the consignee does not collect their consignment after being served a notice, and delivery is not taken within the stipulated period, the consignment is handed over to the Lost Property Office with competent authority's sanction. Credit is taken in the balance sheet.

When the consignee requests a change of destination, the new station will collect the total amount due, including the original charges. This amount is recorded in the balance sheet under 'Paid-On-To-Pay charges'.

These items can be cleared technically on transfer of the item to 'admitted debit' on acceptance of the objection raised by the accounts office.

The amount recovered is entered in the relevant column of the delivery book. At the end of the month, wharfage/demurrage due on undelivered consignments is also entered in the delivery book, totaled up, and debited in the balance sheet.

If an overcharge is noticed during the check of the invoice, the correct freight will be recovered, and the overcharge treated as refunded. Credit for the amount will be taken in the balance sheet under the 'refund list'.

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.