Initial Coaching Books and Returns Overview
81 Questions
0 Views

Choose a study mode

Play Quiz
Study Flashcards
Spaced Repetition
Chat to lesson

Podcast

Play an AI-generated podcast conversation about this lesson

Questions and Answers

What types of records are included in the initial books related to passenger traffic?

  • Only daily train cash book-cum-summary
  • Initial station records and daily train cash book-cum-summary (correct)
  • Initial station records and traffic returns only
  • Only luggage tickets and parcel way-bills
  • In larger stations, how are receipts for parcels and luggage typically maintained?

  • Together with passenger receipts
  • In a separate cash book for parcels and luggage (correct)
  • They are not maintained separately at larger stations
  • Only in the cash books for passenger tickets
  • What is the purpose of the daily train cash book-cum-summary?

  • To record customer complaints and feedback
  • To generate reports for the Traffic Accounts Office
  • To account for and summarize daily collections (correct)
  • To summarize losses incurred during the day
  • What types of returns are posted separately from the initial station records?

    <p>Returns for parcels, luggage, and other traffic types (C)</p> Signup and view all the answers

    What should be submitted to the Traffic Accounts Office?

    <p>The complete set of returns with prescribed initial documents (D)</p> Signup and view all the answers

    What kind of traffic is included in the returns communicated to the Traffic Accounts Office?

    <p>Local and through traffic for various categories (C)</p> Signup and view all the answers

    Which document acts as the link between the initial records and the station balance sheet?

    <p>Diagram illustrated in Appendix XIII/A (C)</p> Signup and view all the answers

    What should Station Masters ensure regarding the test balancing of coaching accounts?

    <p>They should personally oversee the accuracy and regularity of the test balancing. (B)</p> Signup and view all the answers

    Which of the following is not one of the heads to be reconciled with the progressive totals during periodical testing?

    <p>Daily train operating costs (C)</p> Signup and view all the answers

    When can test balancing of coaching accounts be dispensed with?

    <p>At stations where traffic is small, under orders from Traffic Accounts Officers. (D)</p> Signup and view all the answers

    Which document should not be used for reconciling totals when a separate cash book for parcels is kept?

    <p>Daily train cash book-cum-summary (C)</p> Signup and view all the answers

    What main purpose does periodic testing of coaching accounts serve for Station Masters?

    <p>To assist in the accuracy of accounting and prepare monthly balance sheets. (D)</p> Signup and view all the answers

    Which action should be taken for way-bills received between the 1st and 5th of the following month?

    <p>A final covering memo should be sent to the Traffic Accounts Office. (C)</p> Signup and view all the answers

    What should be included with the monthly submission of Paid way-bills?

    <p>Total number of way-bills covered in the memo. (D)</p> Signup and view all the answers

    How should way-bills and luggage tickets be grouped when sent to the Traffic Accounts Office?

    <p>Grouped by stations and arranged in order. (C)</p> Signup and view all the answers

    What is the procedure for posting returns for motor-cars, carriages, and boats?

    <p>They should be posted separately for local and through traffic. (D)</p> Signup and view all the answers

    What numerical sequence should be followed for luggage ticket returns?

    <p>Numerical sequence of machine numbers. (C)</p> Signup and view all the answers

    In case a luggage ticket is cancelled, what should be recorded in the return?

    <p>The machine number with 'cancelled' noted. (B)</p> Signup and view all the answers

    Which records must the total amount of outward and inward 'Paid' correspond to?

    <p>The cash book for parcels, luggage, etc. (B)</p> Signup and view all the answers

    What is the requirement for each covering memo sent to the Traffic Accounts Office?

    <p>It must show the total number of items it covers. (C)</p> Signup and view all the answers

    Which type of returns should use Form Com./L-26 Rev?

    <p>Returns for luggage and specie forwarded locally. (C)</p> Signup and view all the answers

    What should be considered when sending Guard foils of way-bills?

    <p>They must be sorted according to forwarding stations. (C)</p> Signup and view all the answers

    What is required to be submitted for 'Paid' parcels received from Government railways?

    <p>Abstracts and summaries for both local and through traffic (D)</p> Signup and view all the answers

    Who is responsible for preparing returns for 'Paid' parcels received?

    <p>City booking agencies and stations on worked lines (B)</p> Signup and view all the answers

    How should undercharges collected on 'Paid' parcels be reported?

    <p>In a specified proforma separately for local and through traffic (A)</p> Signup and view all the answers

    What should not be included in the returns for undercharges collected on 'Paid' parcels?

    <p>Undercharges from non-Government railways (B)</p> Signup and view all the answers

    How should way-bills for 'To-pay' parcels be submitted?

    <p>Periodically along with a covering memo (A)</p> Signup and view all the answers

    What is the classification for preparing abstracts and summaries for 'Paid' parcels?

    <p>Separately for local and through traffic (C)</p> Signup and view all the answers

    What additional information must be reconciled with the balance sheet concerning undercharges?

    <p>Total undercharges on both local and through traffic (B)</p> Signup and view all the answers

    What should be the order of entries for grouping way-bills in the return of undercharges?

    <p>Alphabetical or any other prescribed order (D)</p> Signup and view all the answers

    Which statement is correct regarding the submission of returns for 'Paid' parcels received?

    <p>Other stations are not required to submit returns for 'Paid' parcels (B)</p> Signup and view all the answers

    What should be included along with way-bills when submitted to the Traffic Accounts Office?

    <p>A covering memo showing the total number of way-bills (A)</p> Signup and view all the answers

    What is required for the abstracts of 'To-pay' parcels forwarded from out-agencies?

    <p>They should be prepared in duplicate. (D)</p> Signup and view all the answers

    What does Part I of the summary of 'To-pay' parcels forwarded include?

    <p>Traffic to each railway via each route. (B)</p> Signup and view all the answers

    When should the abstracts of 'To-pay' parcels received be closed and submitted?

    <p>After receiving all way-bills by the 5th of the following month. (A)</p> Signup and view all the answers

    In summarizing 'To-pay' parcels received, how should totals be arranged?

    <p>In alphabetical order of stations. (A)</p> Signup and view all the answers

    What must be checked before submitting the general summary of 'To-pay' parcels forwarded?

    <p>The total of the 'Paid' column against the cash book for parcels. (B)</p> Signup and view all the answers

    What is the form used for the summary of 'To-pay' parcels forwarded?

    <p>Form Com./P-10 Rev. (B)</p> Signup and view all the answers

    What should be included in the abstracts of 'To-pay' parcels received from local traffic?

    <p>The percentage charges shown on inward 'To-pay' way bills. (A)</p> Signup and view all the answers

    What happens to way-bills arriving after the 5th of the succeeding month?

    <p>They are included in the succeeding month's account. (B)</p> Signup and view all the answers

    What does the term 'To-pay' refer to in the context of parcels?

    <p>Parcels that require payment upon delivery. (B)</p> Signup and view all the answers

    What is maintained at larger stations to keep receipts for parcels and luggage separate from passenger receipts?

    <p>Separate cash book for parcels (D)</p> Signup and view all the answers

    Which of the following types of returns is posted separately from the initial station records?

    <p>Animals and birds returns (D)</p> Signup and view all the answers

    What document serves as the link between initial documents, returns, and the station balance sheet?

    <p>Diagram illustration (D)</p> Signup and view all the answers

    What must be included with the complete set of returns when submitted to the Traffic Accounts Office?

    <p>Initial documents where prescribed (B)</p> Signup and view all the answers

    What action should be taken if way-bills are received after the specified submission date?

    <p>They must be included in the next month's submissions (A)</p> Signup and view all the answers

    What is the first step in handling returns for parcels categorized as 'To-Pay'?

    <p>Posting returns from initial records (C)</p> Signup and view all the answers

    Which form is specifically used for the summary of 'To-Pay' parcels forwarded?

    <p>Form Com./L-26 Rev (D)</p> Signup and view all the answers

    Which of the following is included in the debit entries of a station coaching balance sheet?

    <p>Debit balance from the previous month (B)</p> Signup and view all the answers

    What should be done with outstanding test balances for all periods except the last month?

    <p>Provide only a summary without specifics (A)</p> Signup and view all the answers

    What document serves as a summary of station debits and credits for a specified period?

    <p>Station balance sheet (D)</p> Signup and view all the answers

    Which of the following accurately describes the procedure for recording discrepancies advised by the Traffic Accounts Offices?

    <p>They must be included as a separate category in the balance sheet (C)</p> Signup and view all the answers

    Which entry is NOT a component of the debit entries in the coaching balance sheet?

    <p>Quarterly adjustments for promotional fares (A)</p> Signup and view all the answers

    What is the primary function of the periodical testing of coaching accounts?

    <p>To compile the monthly balance sheet for accuracy (B)</p> Signup and view all the answers

    Which category is NOT included among the heads for reconciling progressive totals?

    <p>passenger safety reports (C)</p> Signup and view all the answers

    At small stations, under what condition can test balancing of coaching accounts be omitted?

    <p>Under orders of the Traffic Accounts Officers (A)</p> Signup and view all the answers

    How should the progressive totals for local and government passengers and baggage be verified?

    <p>In accordance with related cash books and returns (B)</p> Signup and view all the answers

    Which document is essential for reconciling totals when a separate cash book for parcels is maintained?

    <p>Periodical totals in the parcels cash book (B)</p> Signup and view all the answers

    What is the role of the Station Master regarding test balancing of coaching accounts?

    <p>To ensure proper and regular completion of the process (A)</p> Signup and view all the answers

    What is the relationship between the daily trains cash book and the monthly balance sheet?

    <p>The balance sheet directly integrates data from the cash book (A)</p> Signup and view all the answers

    Which is true regarding the figures of earnings from passengers during reconciliation?

    <p>They should be verified periodically for accuracy (D)</p> Signup and view all the answers

    What task should be performed at the close of each period regarding cash book totals?

    <p>Reconcile the totals with the connected returns (D)</p> Signup and view all the answers

    What should be included when submitting a summary of cancelled luggage tickets?

    <p>Guard and Owner foils of cancelled tickets (A)</p> Signup and view all the answers

    How should the returns of luggage traffic be organized before submission?

    <p>Grouped by traffic booked to each station via each route (D)</p> Signup and view all the answers

    What does the term 'Nil' return signify in luggage ticket processing?

    <p>No luggage tickets were issued during the month (D)</p> Signup and view all the answers

    What is the purpose of reconciling the grand total in the summary before submission?

    <p>To verify calculations with the cash book for parcels and luggage (C)</p> Signup and view all the answers

    Which form is used for summarizing the return of through luggage traffic?

    <p>Form Com./L-32 Rev (B)</p> Signup and view all the answers

    What information must be included in the general summary regarding luggage tickets?

    <p>Details of the ticket numbers issued, cancelled, and book number (D)</p> Signup and view all the answers

    What should be done if luggage tickets are not issued during the month?

    <p>Provide a 'Nil' summary with the machine number of the last issued ticket (A)</p> Signup and view all the answers

    What is one key component to be reconciled with the returns of luggage traffic?

    <p>The figures in the cash book for parcels and luggage (B)</p> Signup and view all the answers

    What format is used for the daily posting of through luggage traffic?

    <p>Form Com./L-29 Rev (C)</p> Signup and view all the answers

    What is the purpose of the grand total entered into the balance sheet at the end of the month?

    <p>To report the total cash transactions over the month (B)</p> Signup and view all the answers

    Which individual’s responsibility is it to trace and rectify differences found in the daily summaries?

    <p>The Station Master (D)</p> Signup and view all the answers

    What procedure should be followed when there is an excess in booking?

    <p>Cross-verify with the daily train cashbook-cum-summary (B)</p> Signup and view all the answers

    How should sundries in cash transactions be verified?

    <p>With the miscellaneous cash receipts document (D)</p> Signup and view all the answers

    What role does the test balance sheet play in cash management?

    <p>It consolidates past month balances and current month transactions (B)</p> Signup and view all the answers

    What should be done with any items that are outstanding on the test balance sheet?

    <p>They need to be detailed on the reverse of the balance sheet (B)</p> Signup and view all the answers

    Which of the following is NOT a recommended approach for verifying accounts and cash office debits?

    <p>Verifying transactions with secondary financial records (D)</p> Signup and view all the answers

    What procedural step must be taken if the periodical totals do not match?

    <p>Identify and rectify the differences immediately (C)</p> Signup and view all the answers

    In testing the inward ‘To pay’ parcels, what is essential to include in the test balance sheet?

    <p>Outstanding amounts from previous months (A)</p> Signup and view all the answers

    What consequences can arise from Station Masters ignoring differences in the daily summaries?

    <p>Investigative audits leading to financial penalties (D)</p> Signup and view all the answers

    Study Notes

    Initial Coaching Books and Returns

    • Initial station records for passenger traffic are detailed in Chapter VII.
    • Daily train cash book-cum-summary, outward "Paid" parcels cash book, and parcels delivery book are used for initial records of parcel, luggage, animal, and bird traffic.
    • At larger stations, a separate cash book is maintained for parcels, luggage, etc., with individual posting of each way-bill and luggage ticket.
    • Initial returns (parcels "To-Pay," luggage, animals, birds, motor-cars, carriages, boats, etc.) are posted from initial station records.
    • Returns, supported by initial documents, are submitted to the Traffic Accounts Office.
    • Inward way-bills ('Paid' and 'To-Pay') are checked and posted in the parcels delivery book, with separate books/pages for local and through traffic/government/non-government railways.
    • Undercharges/overcharges are recorded in the appropriate columns.
    • Abstracts of "To-pay" parcels (local and through) are posted daily.

    Summary of "To-pay" Parcels

    • Local "To-pay" parcels forwarded are posted in Form Com./P-IO Rev., alphabetized/prescribed order, to summarize total traffic booked to stations on the home line.
    • "Paid" column totals in summary are tallied with the cash book.
    • Summaries are forwarded with abstracts, ordered as entries in the summary.

    Abstracts of "To-pay" Parcels (Through)

    • Posted daily in the same form as local traffic.
    • Traffic from out-agencies, city agencies, and stations on worked lines are prepared in duplicate.

    Summary of "To-pay" Parcels (Through)

    • Prepared in Form Com./P-IO Rev. (two parts)
      • Part I shows traffic to each railway (station-by-station) via each route.
      • Part II shows total traffic to all railways via all routes.
    • Summaries are submitted to the Traffic Accounts Office along with connected abstracts, ordered by entries.
    • Paid column totals are tallied with the cash book before submission.

    Abstracts of "To-pay" Parcels Received (Local)

    • Posted daily in Form Com/P-I & 2 Rev. from way-bills/copies.
    • Percentage charges on inward invoices are also included.
    • Abstracts remain open until the 5th of the following month.
    • Way-bills received after the 5th are included in the next month's summary.

    Summary of "To-pay" Parcels Received (Local)

    • Posted in Form Com./P.8 & 9 Rev. in alphabetical/prescribed order.
    • Totals are tallied with the parcels delivery book before submission.
    • Summary is forwarded with relevant abstracts ordered by entries.

    Abstracts of "To-pay" Parcels Received (Through)

    • Posted daily in Form Com./P-I & 2 Rev. from guard foils/copies.
    • Procedure for grouping of entries by stations/routes is similar for forwarded parcels.
    • Abstracts remain open until the 5th of the following month.
    • Traffic from non-government railways is prepared in duplicate.

    Summary of "To-pay" Parcels Received (Through)

    • Prepared in Form Com./P-8 & 9 Rev. in two parts, similar to summaries of local traffic.

    Returns of "Paid" Parcels Received from Non-Government Railways

    • Abstracts and summaries are prepared in the same manner as for "To-pay" parcels.
    • Prepared and submitted in duplicate.
    • Total tallied with the relevant figures in the parcels delivery book.
    • Returns are submitted along with relevant guard foils.

    Returns of "Paid" Parcels Received from Government Railways

    • Out-agencies, city agencies and worked-line stations submit abstracts/summaries to the respective Traffic Accounts Office, separately for local and through traffic.
    • Prepared on the same forms as for 'To-pay' parcels (paras 1308 to 1311).

    Return of Undercharges Collected on "Paid" Parcels Received (Local and Through)

    • Monthly return in Appendix XI11/B, separately for local and through traffic.
    • Entries from each station are grouped together.
    • Undercharges on non-government railways are not included; they're posted in the return for 'Paid' parcels received from non-government railways.
    • Totals tallied with the balance sheet.

    Submission of Way-bills, Luggage Tickets, etc.

    • Way-bills ('To-pay'), local and through, are submitted periodically to the Traffic Accounts Office along with a covering memo showing the total number of way-bills.
    • Paid way-bills are submitted monthly to the Traffic Accounts Office with a covering memo.
    • Luggage tickets/way-bills for animals and birds are submitted in similar fashion.
    • All are grouped by stations (local/through)

    Returns for Carriages, Motor-cars, Boats, etc.

    • Abstracts and summaries are posted from waybills used for booking; these are done for local/through traffic.
    • Totals (outward "Paid" and inward "Paid") are tallied with corresponding figures in the cash book and parcels delivery book.

    Returns of Luggage and Specie Forwarded (Local)

    • Posted daily in Form Com./L-26 Rev. from "Record" foils of luggage tickets in numerical order.
    • If a luggage ticket is canceled, only the machine number and "canceled" is entered.
    • "Guard" and "owner" foils of canceled tickets are submitted along with the return.

    Summary of Luggage and Specie Traffic Forwarded (Through)

    • Summarized on Form Com./L-32 Rev., in two parts.
    • Grand total on general summary is reconciled with the cashbook for parcels/luggage.
    • Particulars of issued luggage tickets (book number, commencing/closing numbers, issued/canceled) are entered.
    • 'Nil' summary submitted if no luggage tickets are issued in the month.

    Returns of Animals and Birds, etc. (Local/Through)

    • Prepared and submitted as local/through luggage.

    Summary of Animals and Birds, etc. (Through)

    • Prepared and submitted in Form Com./L-30 & 31 Rev., similar to summary for luggage and specie traffic.

    Demurrage and Wharfage Return

    • Accrued charges on vehicles/parcels (wharfage/demurrage) are recorded.
    • Charges are levied until release/delivery of items.
    • Special credit for foregone charges is recorded.
    • Charges accrued on items transferred to lost property are recorded.

    Books and Returns for Telegraph Traffic

    • Telegraph earnings and return procedures are detailed in the Posts and Telegraph Manual, Posts and Telegraphs Guide, and I.R.C.A. Telegraph Manual.

    Periodical Testing of Coaching Accounts

    • Coaching transactions are tested at the end of each period following an established procedure.

    Rectification of Differences in Summary

    • If a difference arises between the summarized daily cash book and returns, the difference must be found and corrected immediately.

    Outstanding in Connection with Test Balances

    • Outstanding figures (except the last month's balance) need not show all details, and only the foils of the delivery book and outstanding amounts per page are sufficient Details on test balances must be entered in the appropriate place.

    Coaching Station Balance Sheet

    • A summary of station debit and credit accounts for a period.
    • Deviations and errors with documentation required.

    Debit Entries of a Station Coaching Balance Sheet

    • Debit balance from previous months.
    • Earnings from various heads (detailed per return/statement).
    • Undercharges from the Traffic Accounts Office.
    • Discrepancies/transactions un-recorded in returns.
    • Excess booking.
    • Other miscellaneous transactions.

    Credit Entries of a Station Coaching Balance Sheet

    • Total cash and vouchers from cashier.
    • Special credits allowed.
    • Balances carried forward.

    Closing Balance of Station Coaching Balance Sheet

    • Imprest cash for change to passengers.
    • Admitted/objected debits.
    • Freight, way-bills (old/current).
    • Miscellaneous items.
    • Cashier's memo.
    • Demurrage/wharfage awaiting clearance.

    Classification of Outstandings

    • 'A' class outstandings include items from previous sections ii, iii, and vi.
    • 'B' class outstandings include items from iv and vii of the preceding paragraph.

    Submission of Coaching Returns and Documents

    • Returns and documents are submitted to the Traffic Accounts Office on specified dates.
    • Submission procedure through couriers and transmit memos with receipt slips.

    Calendar of Returns

    • Calendar of return submission dates are maintained at each station.
    • Calendars are inspected regularly to ensure timely submission of returns.

    Studying That Suits You

    Use AI to generate personalized quizzes and flashcards to suit your learning preferences.

    Quiz Team

    Related Documents

    Description

    Explore the essential components of initial records and returns in railway passenger traffic as outlined in Chapter VII. This quiz covers daily cash books, cash book summaries, posting of way-bills, and the management of various types of traffic including parcels and luggage. Test your understanding of the processes involved in maintaining accurate station records.

    More Like This

    Coches de pasajeros en ferrocarriles
    16 questions
    Commercial Railway Passenger Transport Conditions
    10 questions
    Railway Passenger Scheme Overview
    82 questions
    Use Quizgecko on...
    Browser
    Browser