Podcast
Questions and Answers
What are the combined earnings expected from passenger and other coaching services, according to the Budget for 2022-23?
What are the combined earnings expected from passenger and other coaching services, according to the Budget for 2022-23?
- 64,500 Crores (correct)
- 239,500 Crores
- 58,500 Crores
- 6,000 Crores
In the Revised Budget for 2021-22, which category had the highest earnings?
In the Revised Budget for 2021-22, which category had the highest earnings?
- Sundries
- Other Coaching
- Passenger
- Goods (correct)
What is the anticipated total earning from goods transportation in the 2022-23 budget?
What is the anticipated total earning from goods transportation in the 2022-23 budget?
- 142,575 Crores
- 239,500 Crores
- 137,810 Crores
- 165,000 Crores (correct)
What is the total gross traffic receipts projected for 2022-23?
What is the total gross traffic receipts projected for 2022-23?
Based on the loading target for 2022-23, which commodity is expected to generate the highest earnings?
Based on the loading target for 2022-23, which commodity is expected to generate the highest earnings?
What is the total NTKMS for Iron Ore in the loading target for 2022-23?
What is the total NTKMS for Iron Ore in the loading target for 2022-23?
According to the document, what contributes to Coaching Earnings?
According to the document, what contributes to Coaching Earnings?
What data is used to determine the percentage of apportionment to various railways?
What data is used to determine the percentage of apportionment to various railways?
Which of the following is a function of the Ledger Account (Bahi Katha) of the Home railway?
Which of the following is a function of the Ledger Account (Bahi Katha) of the Home railway?
Which of the following would be recorded as a debit to the Traffic Accounts Office (TAO)?
Which of the following would be recorded as a debit to the Traffic Accounts Office (TAO)?
What type of transaction would result in a credit to the Traffic Accounts Office (TAO)?
What type of transaction would result in a credit to the Traffic Accounts Office (TAO)?
What is the key purpose of the 'Adjustment Account (Net Only) - (Samayojan Katha)'?
What is the key purpose of the 'Adjustment Account (Net Only) - (Samayojan Katha)'?
Which of these is NOT a category listed under Non-Fare Revenue?
Which of these is NOT a category listed under Non-Fare Revenue?
What is the primary purpose of the Traffic Book?
What is the primary purpose of the Traffic Book?
Which of the following best describes what is included under ‘Station Accounts’ in the Traffic Book?
Which of the following best describes what is included under ‘Station Accounts’ in the Traffic Book?
What does 'CB' represent in the context of Station Accounts?
What does 'CB' represent in the context of Station Accounts?
How are items not passing through the Station balance sheet treated?
How are items not passing through the Station balance sheet treated?
What does the term 'Uparjith Kamayi' refer to in the context of the Traffic Book?
What does the term 'Uparjith Kamayi' refer to in the context of the Traffic Book?
What is the purpose of the Adjustment Balance Sheet?
What is the purpose of the Adjustment Balance Sheet?
Which of the following is NOT a typical component of Non-Fare Revenue?
Which of the following is NOT a typical component of Non-Fare Revenue?
In which part of the Traffic Book would you find an abstract of earnings and statement of balances?
In which part of the Traffic Book would you find an abstract of earnings and statement of balances?
What does 'OB' likely represent in the context of debit and credit?
What does 'OB' likely represent in the context of debit and credit?
Which of the following is categorized under 'Main Sundries' on the debit side?
Which of the following is categorized under 'Main Sundries' on the debit side?
In the context of goods, what does 'demurrage' refer to?
In the context of goods, what does 'demurrage' refer to?
Which item is typically considered a 'credit item' related to 'Goods'?
Which item is typically considered a 'credit item' related to 'Goods'?
What does the term 'Apportionment' refer to in the context of railway traffic?
What does the term 'Apportionment' refer to in the context of railway traffic?
Which type of traffic earnings are retained entirely by the home railway?
Which type of traffic earnings are retained entirely by the home railway?
What does 'WRF' likely stand for in the context of deposits and refunds?
What does 'WRF' likely stand for in the context of deposits and refunds?
Which of the following are included under 'Other Traffic' in the context of coaching earnings?
Which of the following are included under 'Other Traffic' in the context of coaching earnings?
What is the key characteristic of 'through traffic' regarding ticketing and accounting?
What is the key characteristic of 'through traffic' regarding ticketing and accounting?
What action is performed with the 'NET RESULTS' of Apportionment of Through traffic?
What action is performed with the 'NET RESULTS' of Apportionment of Through traffic?
When are through traffic transactions settled between railways?
When are through traffic transactions settled between railways?
What does the closure of Accounts signify in the context of railway traffic?
What does the closure of Accounts signify in the context of railway traffic?
How are disputes, errors, and discrepancies in accounts resolved?
How are disputes, errors, and discrepancies in accounts resolved?
What is the terminal charge deduction percentage for passenger apportionment?
What is the terminal charge deduction percentage for passenger apportionment?
On what basis is the apportionment of passenger revenue determined?
On what basis is the apportionment of passenger revenue determined?
Which entity primarily provides data for UTS transactions in passenger apportionment?
Which entity primarily provides data for UTS transactions in passenger apportionment?
How is the apportionment of goods traffic made?
How is the apportionment of goods traffic made?
What is the transshipment cost used in the apportionment of goods?
What is the transshipment cost used in the apportionment of goods?
How is the terminal cost shared for goods traffic?
How is the terminal cost shared for goods traffic?
Which of the following is NOT apportioned when dealing with goods traffic?
Which of the following is NOT apportioned when dealing with goods traffic?
What is the basis for the apportionment of goods traffic among railways?
What is the basis for the apportionment of goods traffic among railways?
Which of the following costs is deducted prior to the apportionment of goods traffic?
Which of the following costs is deducted prior to the apportionment of goods traffic?
What percentage is deducted from terminal charges during the apportionment of passenger earnings?
What percentage is deducted from terminal charges during the apportionment of passenger earnings?
Which railway has the exclusive right to receive terminal charges for passenger traffic?
Which railway has the exclusive right to receive terminal charges for passenger traffic?
What is the impact of busy season surcharge on the apportionment process?
What is the impact of busy season surcharge on the apportionment process?
Which of the following best represents the scope of 'Other Coaching' earnings?
Which of the following best represents the scope of 'Other Coaching' earnings?
What distinguishes 'Goods Earnings' from other revenue streams?
What distinguishes 'Goods Earnings' from other revenue streams?
Which of these is a primary element of 'Sundries' earnings?
Which of these is a primary element of 'Sundries' earnings?
What is the financial significance of 'Postal Haulage charges' within the context of railway earnings?
What is the financial significance of 'Postal Haulage charges' within the context of railway earnings?
How are earnings from the leasing of railway land and buildings categorized in the financial records?
How are earnings from the leasing of railway land and buildings categorized in the financial records?
In the context of railway earnings, what does 'Demurrage' specifically refer to?
In the context of railway earnings, what does 'Demurrage' specifically refer to?
Which of the following is directly related to 'Punitive charges' under 'Goods Earnings'?
Which of the following is directly related to 'Punitive charges' under 'Goods Earnings'?
What does the term 'Wharfage', as applicable to railway earnings, denotes?
What does the term 'Wharfage', as applicable to railway earnings, denotes?
How are 'Special Trains' categorized based on the purpose of their operation in terms of railway earnings?
How are 'Special Trains' categorized based on the purpose of their operation in terms of railway earnings?
Which of the following best describes the source of data for posting in 'Part A: Station Accounts' of the Traffic Book?
Which of the following best describes the source of data for posting in 'Part A: Station Accounts' of the Traffic Book?
In the context of Traffic Book accounting, what is the significance of 'Voucher difference'?
In the context of Traffic Book accounting, what is the significance of 'Voucher difference'?
What does the term 'Samapthi kay samay kamayi' refer to within the context of the Traffic Book?
What does the term 'Samapthi kay samay kamayi' refer to within the context of the Traffic Book?
Which of the following is considered a source of Non-Fare Revenue from advertisements?
Which of the following is considered a source of Non-Fare Revenue from advertisements?
What is the relationship between the 'Approximate Balance Sheet' (Anumanith) and the 'Adjustment Balance Sheet' (samayojan)?
What is the relationship between the 'Approximate Balance Sheet' (Anumanith) and the 'Adjustment Balance Sheet' (samayojan)?
How are items that do not pass through the Station Balance Sheet treated in the Traffic Book?
How are items that do not pass through the Station Balance Sheet treated in the Traffic Book?
What is the primary significance of the Railway Board Letter No 2019/F(C)/22/1 dated 27/01/2022, in the context of the provided information?
What is the primary significance of the Railway Board Letter No 2019/F(C)/22/1 dated 27/01/2022, in the context of the provided information?
In the Traffic Book, what is the main function of 'Part B - Adjustment with Other Railways/Apportionment/Division Sheet'?
In the Traffic Book, what is the main function of 'Part B - Adjustment with Other Railways/Apportionment/Division Sheet'?
Which of the following is the best description of the items included on the debit side of Part A : Station Accounts in Traffic book ?
Which of the following is the best description of the items included on the debit side of Part A : Station Accounts in Traffic book ?
What does the term 'OB' likely represent in Part A of the Traffic Book
What does the term 'OB' likely represent in Part A of the Traffic Book
If the total earnings from goods were equal to the revised budget of 2021-22 and everything else stayed the same as the budget of 2022-23, what would be the new gross earnings?
If the total earnings from goods were equal to the revised budget of 2021-22 and everything else stayed the same as the budget of 2022-23, what would be the new gross earnings?
Based on the loading target for 2022-23, what is the approximate total earnings, in Indian Rupees, from coal and iron ore combined?
Based on the loading target for 2022-23, what is the approximate total earnings, in Indian Rupees, from coal and iron ore combined?
If Sundry earnings reached the same amount as the revised budget of 2021-22 but all other figures remained the same as the 2022-23 budget, what would be the new total 'Gross Traffic Receipts'?
If Sundry earnings reached the same amount as the revised budget of 2021-22 but all other figures remained the same as the 2022-23 budget, what would be the new total 'Gross Traffic Receipts'?
Assuming all other figures from the 2022-23 budget remained constant, what would be the impact on 'Gross Traffic Receipts' if passenger earnings were to reach the same value as the actual earnings of 2020-21?
Assuming all other figures from the 2022-23 budget remained constant, what would be the impact on 'Gross Traffic Receipts' if passenger earnings were to reach the same value as the actual earnings of 2020-21?
Considering the 2022-23 loading target, what is the combined total of 'MT' (Metric Tonnes) for the transportation of Pig Iron and Cement?
Considering the 2022-23 loading target, what is the combined total of 'MT' (Metric Tonnes) for the transportation of Pig Iron and Cement?
Based on the provided data, what is the total earnings target for 'Other Coaching' and 'Sundries' combined in the 2022-23 budget?
Based on the provided data, what is the total earnings target for 'Other Coaching' and 'Sundries' combined in the 2022-23 budget?
If the 'Miscellaneous Receipts' for 2022-23 were erroneously recorded as the same amount as the 'Suspense' value for 2021-22 (Revised), how would this affect the 'Gross Traffic Receipts' for 2022-23 compared to the original budget?
If the 'Miscellaneous Receipts' for 2022-23 were erroneously recorded as the same amount as the 'Suspense' value for 2021-22 (Revised), how would this affect the 'Gross Traffic Receipts' for 2022-23 compared to the original budget?
Considering both debit and credit sides, which of these includes an item related to both 'Goods' and 'Staff'?
Considering both debit and credit sides, which of these includes an item related to both 'Goods' and 'Staff'?
In the context of traffic accounting, which of these scenarios would most likely lead to a credit entry within 'Sundries-Local'?
In the context of traffic accounting, which of these scenarios would most likely lead to a credit entry within 'Sundries-Local'?
How would 'Written off Freight' be categorized in the traffic accounting system?
How would 'Written off Freight' be categorized in the traffic accounting system?
What is the primary function of the term 'shud Parinam' in the context of railway accounting?
What is the primary function of the term 'shud Parinam' in the context of railway accounting?
Considering the accounting of 'through traffic', what happens to 'Excess fare, Luggage and Other Traffic' earnings?
Considering the accounting of 'through traffic', what happens to 'Excess fare, Luggage and Other Traffic' earnings?
In the context of railway accounting, which of the following options represents a situation where a railway would credit 'Value Deposits - Refunds'?
In the context of railway accounting, which of the following options represents a situation where a railway would credit 'Value Deposits - Refunds'?
Based on the provided text, what is the most accurate description of 'OB' in the context of the debit side of deposits?
Based on the provided text, what is the most accurate description of 'OB' in the context of the debit side of deposits?
Which of the following items would increase the debit side under 'Goods- Local' in the accounting records?
Which of the following items would increase the debit side under 'Goods- Local' in the accounting records?
Where is the 'Apportionment' of traffic earnings ultimately visible in the railway accounting process?
Where is the 'Apportionment' of traffic earnings ultimately visible in the railway accounting process?
When are the financial transactions for through traffic settled between two railway systems after internal checks?
When are the financial transactions for through traffic settled between two railway systems after internal checks?
Which of these is included under 'Other Coaching' earnings?
Which of these is included under 'Other Coaching' earnings?
What do 'Wharfage' charges typically relate to?
What do 'Wharfage' charges typically relate to?
Which of these is considered under 'Goods Earnings'?
Which of these is considered under 'Goods Earnings'?
What type of earnings would 'Rent & Tolls' be classified under?
What type of earnings would 'Rent & Tolls' be classified under?
Which of these is included under 'Sundries' in railway earnings?
Which of these is included under 'Sundries' in railway earnings?
What do 'Demurrage' charges refer to?
What do 'Demurrage' charges refer to?
Which of the following would be classified under 'Other Coaching'?
Which of the following would be classified under 'Other Coaching'?
Which of these is directly included as a Non-Fare Revenue source?
Which of these is directly included as a Non-Fare Revenue source?
According to the Traffic Book structure, where would you primarily find records of inter-railway traffic sharing?
According to the Traffic Book structure, where would you primarily find records of inter-railway traffic sharing?
Where are 'unrealized earnings' reflected within the Station Accounts?
Where are 'unrealized earnings' reflected within the Station Accounts?
What does the term 'Uparjith Kamayi' represent in the context of the Traffic Book?
What does the term 'Uparjith Kamayi' represent in the context of the Traffic Book?
What is the function of the 'Adjustment Balance Sheet' related to station accounts?
What is the function of the 'Adjustment Balance Sheet' related to station accounts?
Which activity would be considered under 'Mobile Assets Policy' within Non-Fare Revenue?
Which activity would be considered under 'Mobile Assets Policy' within Non-Fare Revenue?
According to the content, what is a core function of the Traffic Book regarding earnings?
According to the content, what is a core function of the Traffic Book regarding earnings?
Which of these is NOT directly accounted for in 'Station Accounts'?
Which of these is NOT directly accounted for in 'Station Accounts'?
What is the primary focus of Part C of the Traffic Book?
What is the primary focus of Part C of the Traffic Book?
Which of the following is a debit item related to goods?
Which of the following is a debit item related to goods?
Which of these is classified as a 'credit item' under 'Coaching' earnings?
Which of these is classified as a 'credit item' under 'Coaching' earnings?
What does 'L,F' likely stand for in the context of 'Luggage'?
What does 'L,F' likely stand for in the context of 'Luggage'?
Which of the following best describes the 'Other Traffic' category within coaching earnings?
Which of the following best describes the 'Other Traffic' category within coaching earnings?
Which of the following is considered a 'Main Sundries' debit item?
Which of the following is considered a 'Main Sundries' debit item?
What are 'Punitive Charges' related to, within the context of 'Goods'?
What are 'Punitive Charges' related to, within the context of 'Goods'?
What does a ‘SPO voucher’ typically represent?
What does a ‘SPO voucher’ typically represent?
In the context of goods, what does 'Wharfage' primarily refer to?
In the context of goods, what does 'Wharfage' primarily refer to?
Which of the following is a typical 'credit item' in relation to 'Goods'?
Which of the following is a typical 'credit item' in relation to 'Goods'?
What does 'TIA credits' refer to in the context of 'Goods' credit items?
What does 'TIA credits' refer to in the context of 'Goods' credit items?
What is the average duration considered for calculating the percentage of apportionment to various railways?
What is the average duration considered for calculating the percentage of apportionment to various railways?
Which account deals specifically with adjustments for cash and transaction passes through Traffic Accounts?
Which account deals specifically with adjustments for cash and transaction passes through Traffic Accounts?
Which of the following does NOT contribute as a debit to the Traffic Accounts Office (TAO)?
Which of the following does NOT contribute as a debit to the Traffic Accounts Office (TAO)?
What type of transactions are recorded as outward debits in the Traffic Accounts Office (TAO)?
What type of transactions are recorded as outward debits in the Traffic Accounts Office (TAO)?
What are the financial returns from internal adjustments and fare refunds classified under?
What are the financial returns from internal adjustments and fare refunds classified under?
What is deducted from the total freight charges before apportionment among railways in goods traffic?
What is deducted from the total freight charges before apportionment among railways in goods traffic?
Which railway receives terminal charges in passenger traffic apportionment?
Which railway receives terminal charges in passenger traffic apportionment?
How is the apportionment of goods traffic primarily determined?
How is the apportionment of goods traffic primarily determined?
Which cost is shared between the originating and destination railways for additional activities related to goods?
Which cost is shared between the originating and destination railways for additional activities related to goods?
What is the rate of transshipment cost deducted prior to apportionment?
What is the rate of transshipment cost deducted prior to apportionment?
When is the closure of accounts signified in the railway earnings process?
When is the closure of accounts signified in the railway earnings process?
What type of data does CRIS provide for UTS transactions in passenger apportionment?
What type of data does CRIS provide for UTS transactions in passenger apportionment?
What determines the allocation of busy season surcharges during goods traffic apportionment?
What determines the allocation of busy season surcharges during goods traffic apportionment?
Flashcards
Passenger Earnings
Passenger Earnings
Passenger earnings represent revenue generated from ticket sales for passenger travel.
Other Coaching Earnings
Other Coaching Earnings
Other coaching earnings include revenue generated from sources like parcel services, luggage transportation, and other non-passenger transport services.
Goods Earnings
Goods Earnings
Goods earnings are revenue generated from the transportation of various commodities like coal, iron ore, and cement.
Sundry Earnings
Sundry Earnings
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Gross Earnings
Gross Earnings
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Suspense
Suspense
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Gross Traffic Receipts
Gross Traffic Receipts
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Coaching Earnings
Coaching Earnings
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Demurrage
Demurrage
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Wharfage
Wharfage
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Storage Charges
Storage Charges
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Through Traffic
Through Traffic
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Through Ticket
Through Ticket
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Apportionment
Apportionment
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Net Results
Net Results
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Home Railway
Home Railway
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Traffic Book: What is its purpose?
Traffic Book: What is its purpose?
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Traffic Book: What is its core function?
Traffic Book: What is its core function?
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Traffic Book: How is it structured?
Traffic Book: How is it structured?
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Traffic Book: Part A - Station Accounts
Traffic Book: Part A - Station Accounts
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Traffic Book: Part B - Adjustments with Other Railways
Traffic Book: Part B - Adjustments with Other Railways
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Traffic Book: Part C - Ledger Accounts of the Home Railway
Traffic Book: Part C - Ledger Accounts of the Home Railway
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Traffic Book: Part D - Abstract of Earnings & Statement of Balances
Traffic Book: Part D - Abstract of Earnings & Statement of Balances
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Traffic Book: What does CB represent?
Traffic Book: What does CB represent?
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Traffic Book: What is the authority for corrected values?
Traffic Book: What is the authority for corrected values?
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Apportionment Percentage
Apportionment Percentage
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Ledger Account (Bahi Katha)
Ledger Account (Bahi Katha)
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Adjustment Account (Samayojan Katha)
Adjustment Account (Samayojan Katha)
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Originating Earnings (MIB-PRS SITE SUM)
Originating Earnings (MIB-PRS SITE SUM)
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Apportionment of Passenger Earnings
Apportionment of Passenger Earnings
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Terminal Charges (Passengers)
Terminal Charges (Passengers)
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Originating Railway (Passengers)
Originating Railway (Passengers)
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Lead (Actual Distance)
Lead (Actual Distance)
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Apportionment of Goods Earnings
Apportionment of Goods Earnings
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Shortest Route (Goods)
Shortest Route (Goods)
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Rationalization (Goods)
Rationalization (Goods)
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Transshipment Costs (Goods)
Transshipment Costs (Goods)
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Terminal Charges (Goods)
Terminal Charges (Goods)
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Busy Season Surcharge (Goods)
Busy Season Surcharge (Goods)
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What are Gross Earnings?
What are Gross Earnings?
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What is Suspense?
What is Suspense?
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What are Gross Traffic Receipts?
What are Gross Traffic Receipts?
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What are Passenger Earnings?
What are Passenger Earnings?
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What are Other Coaching Earnings?
What are Other Coaching Earnings?
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What are Goods Earnings?
What are Goods Earnings?
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What are Sundry Earnings?
What are Sundry Earnings?
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What is the Traffic Book?
What is the Traffic Book?
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How is the Traffic Book structured?
How is the Traffic Book structured?
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What does Part A of the Traffic Book cover?
What does Part A of the Traffic Book cover?
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What does Part B of the Traffic Book handle?
What does Part B of the Traffic Book handle?
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What does Part C of the Traffic Book summarize?
What does Part C of the Traffic Book summarize?
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What information does Part D of the Traffic Book present?
What information does Part D of the Traffic Book present?
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What does CB represent in the Traffic Book?
What does CB represent in the Traffic Book?
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What authority governs corrected values in the Traffic Book?
What authority governs corrected values in the Traffic Book?
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What are the sources of information for the Traffic Book?
What are the sources of information for the Traffic Book?
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What is the significance of the Traffic Book in railway operations?
What is the significance of the Traffic Book in railway operations?
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Transshipment Cost
Transshipment Cost
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Originating Railway
Originating Railway
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Traffic Book
Traffic Book
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Traffic Book Part A: Station Accounts
Traffic Book Part A: Station Accounts
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Traffic Book Part B: Inter-Railway Adjustments
Traffic Book Part B: Inter-Railway Adjustments
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Traffic Book: Parts
Traffic Book: Parts
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Traffic Book: CB - Closing Balance
Traffic Book: CB - Closing Balance
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Traffic Book: Corrected Values
Traffic Book: Corrected Values
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Terminal Charges
Terminal Charges
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Shortest Route
Shortest Route
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Rationalization
Rationalization
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What is Demurrage?
What is Demurrage?
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What is Wharfage?
What is Wharfage?
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What are Storage Charges?
What are Storage Charges?
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What is Through Traffic?
What is Through Traffic?
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What is a Through Ticket?
What is a Through Ticket?
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What is Apportionment?
What is Apportionment?
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What are Net Results?
What are Net Results?
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What is a Home Railway?
What is a Home Railway?
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What is a Traffic Book?
What is a Traffic Book?
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What is the core function of a Traffic Book?
What is the core function of a Traffic Book?
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Study Notes
Indian Railways Traffic Book Presentation
- This presentation details the Indian Railways Traffic Book.
Traffic Earnings
- Passenger Earnings (yatri ki kamayi) - P
- Other Coaching (anya coaching) - O
- Coaching Earnings (P+O) - X
- Goods Earnings (Maal) - Y
- Sundry Earnings (anya) - Z
- Gross Earnings (kul kamayi) - X+Y+Z
- Suspense (Sandehi katha) - S
- Gross Traffic Receipts - GE+S
Budget 2022-23
- Shown in Rs (Crores)
- Provides actual 2020-21, budget 2021-22, revised 2021-22, and 2022-23 figures for various service heads like Passenger, Other Coaching, Goods, Sundries, Gross Earnings, Suspense, and Miscellaneous Receipts.
- Includes Gross Traffic Receipts figures.
Loading Target 2022-23
- Provides data on commodity loading in MT, NTKMS & Earnings, for each commodity.
Coaching Earnings - Abstract X
- Ticket issuance (PRS & UTS) - cash, vouchers (military warrants, police warrants, credit notes).
- Parcel, luggage, HCD, special train/coach bookings.
- Leasing of SLRs, parcel cargo trains, etc.
- Postal haulage charges.
- Earnings from special train checks (penalties, EFTs issued).
- Platform ticket issuance.
- Clerkage and cancellation.
Passenger Earnings-90
- PRS
- UTS
- BPT
- PCT
- Other concession vouchers
- Collection method (Cash, UPI, IRCTC, Credit cards, POS)
Other Coaching-91
- Parcels (Luggage, Rajdhani, Premier, Standard)
- Luggage
- Penalty by TTE
- Penalty by TC/SM
- HCD/A&B
- Cloak Room Charges
- Demurage
- Wharfage
- Special Trains (Military & other)
- Platform tickets
- Cancellation & Clerkage
- Storage Charges
- Postal Haulage Charges
- Miscellaneous
Goods Earnings - Abstract 92
- Freight collected on goods movement (baada)
- Wharfage & Demurrage charges
- Punitive charges for overloading
- WDRF amount forfeited
- Siding, Shunting, Crane, and Trip charges
- Detention charges
- Stabling charges
- WB Testing Charges.
Sundries - Abstract Z -93
- Rent & Tolls (res buildings, retiring rooms, rest houses)
- Lease of land/buildings/space
- Vertical leasing
- BLDG space
- Air space, optic fibre
- Commercial & engineering plots
- Maintenance charges for private sidings
- Catering & Dining cars
- Departmental fines & license fees
- IRCTC haulage of pantry cars
- Deposit works
- Sales of unclaimed goods
- Grass, Jetopa trees, scrap
- Advertisement hoarding/sign boards
- Painting on coaches
- Advertisement in trains
- ATM's
- Digital content (platforms, mobiles, assets, publicity, Out-of-Home ads)
- Advertising through internet & booking sites
- Miscellaneous (diet, Relhs, other sundry, ATM booths, book stalls, residual value of laptops/slates/notebooks)
- Guarantee fee from PSU
- Recruitment cell refunds
- Refunds from rent & tolls
- Other sundry deposit
Non-Fare Revenue
- NFR
- Major earning segment
- Minor earning segment
- Innovative schemes
- Content on demand
- Unsolicited proposal
- New and innovative NFR scheme
- Out-of-home advertisement policy
- Mobile assets policy
- Rail display network
Traffic Book
- Compiled per Accounts Code, Chapter XXXII, Part II
- Collecting data on Coaching, Goods, and Sundry Accounts.
- Traffic Earnings (local & foreign)
- Accounting for station and other modes of earnings
- Recording earnings realization and apportionment
- Other railway traffic interchanges
Part A: Station Accounts
- Separate accounts for coaching and goods.
- Posted from balance sheets
- Beginning balance (OB) brought forward from previous month (Prarambik Jama)
- All accrued earnings (Uparjith Kamayi) - billable & non-billable, refunds, transfers (S/O) on credit side
- Items not in the station balance sheet (Carriage Bills, corrected value) are treated as voucher difference.
- Approximate Balance Sheet (Anumanith)
- Clearing errors via Adjustment Balance Sheet (samayojan)
- CB (unrealized earnings, Samapthi kay samay kamayi)
- Transcribed to Part C
Corrected Value - Authority
- Railway Board Letter Authority No: 2019/F(C)/22/1, dated 27/01/2022
- Staff cost commission charges for collection of credit notes and railway warrants - Rs 30,535/- towards 100 vouchers.
Part B: Adjustment with Other Railways/Apportionment
- Results of apportionment of through traffic (interchange between Home and Foreign Railways)
- Separate for coaching and goods.
- Local retained by Home railways.
- Foreign apportioned with other railways.
- Excess fare, luggage, and other traffic retained by home railways.
- Posting of Part B from net results (shud parinam)
- The total is transcribed to Part C.
Apportionment - Vibajith
- Earnings (kamayi) from traffic carried over multiple railways shared among them.
- Single RR/TkT even if traffic carried by multiple railways.
- Settlement is monthly based on net results advised (shud paarinam ki ghoshana).
- Apportionment done after calendar month completion
- Any issues/discrepancies rectified next month
- Posting method for both Coaching (A-3219) and Goods traffic (A-3220)
Apportionment of Passengers
- Terminal charges deducted at 5%.
- Only originating railway receives the terminal charges.
- Apportionment based on leading distance/actual train distance and route travelled.
- CRIS data for UTS transactions (98%)
- PCT data (1-2%) fed from passenger classifications.
- PRS-CRIS/SC processes data based on originating and actual basis.
Apportionment of Goods
- Proportional to leg wise distance carried.
- Shortest route unless rationalized.
- Only notified routes.
- Transshipment cost is deducted before apportionment.
- Transshipment cost is Rs.624 per tonne.
- Terminal cost shared between terminal railways (originating and destination).
Contd
- Involves detention, shunting, & rake documentation, programming & planning as per traffic needs.
- Per tonne basis: Rs.26/- for both originating & destination railways.
- Busy season surcharge apportioned.
- GST not apportioned.
- After deduction of transhipment, terminal costs, GST balance freight charges apportioned based on distance amongst railways.
- Railway receipt data processed by CRIS.
- Un-matched items attended to if necessary.
Apportionment of Parcels Traffic
- 10 days average worked to determine percentage of apportionment to various railways.
- Average determined from the 11th to 20th of each month.
- Percentages extrapolated to remaining periods.
Part C:
- Ledger Accounts (bahi katha) for Home Railway, separately for Coaching and Goods.
- Deals with traffic accounts and other railways.
- Totals transcribed from Part A and Part B (net only).
- Adjustment Account (Net Only)-(Samayojan Katha).
- Inter-Railway and intra-railway transactions (E-recon)-Diversion debits.
- Cash, JV's passing through traffic accounts (RO/PO/RV).
- Balance sheet transfers for passengers (includes refunds of fares & internal adjustments).
- Other coaching and goods (refunds & internal adjustments).
- Sundry Earnings from other accounting units (E-recon, etc.).
- Apportionment within railways (PPP model).
- Originating Earnings arising out of MIB-PRS and site sum totals.
Transfer Divisional Examples with Reference to Traffic Accounts
- Nature of Transactions (Debit to TAO) :
- Inward debit: Part rejection, RMC diversion, debits, TTE earnings other railways, postal haulage charges, ML coupons.
- Outward credit: Erroneous withdrawal of credit (SD, EMD, PRS earnings from MIB site-sum).
- Nature of Transactions (Credit to TAO):
- Inward credit: All transfers to Z earnings (from divisions, postal haulage, freedom fighter, IRCTC pantry cars, TTE earnings).
- Outward debit: RMC Bills, POPS, HC, CC, SPO, PWB, PRS earnings, diversions credits, ML coupons.
Debit and Credit Items of Goods
- Goods-local - demurrage, wharfage, storage, punitive charges, RMC, freight paid.
- Sundries-local - trip, shunting, siding, crane.
- Detention, engine haulage, WRF transferred to local, WB testing charges, RMC foreign.
- GST and other taxes.
- OB and deposit DMT-lump sum deposit, excess in DD.
- Cash, Bills-RMC, other vouchers-SPO, BST (CB-All S/O).
- Deposits-refund-WRF.
- SPL credits-TIA credits, A/C office credits, DCS credit, freight deposit account, written off freight.
Appendix
- Includes tables on data, figures.
- Includes data on passenger reservation system.
Part D:
- Abstract of earnings & Statement of Balances (kamayi ka saar Aur Sesh raasi ka Statement)
- Grand Totals of Part C (Coaching, Goods, and Sundry) to Part D.
- Monthly Journal Entry: Final traffic JV for G Books of railways.
- Debit side of Traffic Account is journalized and other railway accounts are journalized, deducting voucher part A.
- Credit side -Abstract X (90, 91), Abstract Y (92), and Abstract Z (93).
- Final account current of the railway.
- Traffic account: Suspense Account (sandehi katha).
- Debtor for all earnings & creditor for all recoveries.
- Balance unrealized earnings (Baaki kamayi ka vasool).
- Link between commercial and government accounting.
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Test your knowledge on the key financial aspects of the Railway Budget for 2022-23. This quiz covers projected earnings from passenger services, goods transportation, and insights into ledger accounts. Challenge yourself with questions that delve into revenue expectations and financial functions.
