Initial Coaching Books and Returns Overview

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.