Railway Materials and Stores Management Chapter 34

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Questions and Answers

What should the Accounts Officers do with Transfer Certificates initially?

Debit the Transfer head by the full amount immediately.

Ignore the certificates until all invoices are received.

Transfer the amounts to Miscellaneous Advances right away.

Provisional debit to a relevant final head until acceptance. (correct)

How should the acceptance by departments be managed?

It should be recorded in an acceptance register. (correct)

It is not needed if the bills are accepted quickly.

It can be entered into any available spreadsheet.

Departments are not required to provide any acceptance.

What is done if the received allocation differs from the original allocation?

The incorrect allocation should be reported to higher management.

The transfer should be adjusted to the correct head. (correct)

It should remain unmodified until the end of the year.

None of the allocations should be changed.

What must happen to amounts that remain unadjusted at the close of the year in the 'Transfer' head?

They are transferred to 'Miscellaneous Advances'. Signup and view all the answers

What does the Traffic Accounts Branch need to do in case of through traffic?

Intimate the creditable amount to the receiving Railway's General Accounts Branch. Signup and view all the answers

What happens if there is no station open for goods traffic beyond the unloading station?

Booking is done for the nearest station open for goods booking. Signup and view all the answers

What percentage concession is levied on train load charges for departmental wagons?

30% Signup and view all the answers

How is a rattled RMC rake charged if it consists of multiple commodities with different rates?

Charged per wagon based on the type of commodity loaded. Signup and view all the answers

What is required if a Railway Receipt (RR) is issued after the movement of Railway Material?

RR must be issued within 15 days. Signup and view all the answers

What is the charge for wagon load of RMC materials in departmental wagons?

No charge/surcharge is applied. Signup and view all the answers

What should happen if credit notes are not available by the end of the second month following an RR issuance?

No booking is allowed from the station. Signup and view all the answers

What type of charges shall be levied based on the carrying capacity of departmental wagons?

Charges as painted on the wagons. Signup and view all the answers

What should be done if a consignment is diverted to a place farther than the farthest booking station?

Issue super-cessional RRs and pay freight by credit note. Signup and view all the answers

What type of wagons do not incur siding charges when booking RMC materials?

General service wagons and departmental wagons. Signup and view all the answers

What is required for a Credit Note to be deemed valid?

It should bear the stamp of the issuing office. Signup and view all the answers

What should be done if a Credit Note is found to be issued for unintended purposes?

The items may be noted in a separate register. Signup and view all the answers

What must be checked on the Abstracts of Railway Materials and Stores?

Each entry should have supporting transaction records. Signup and view all the answers

What should happen if a transaction documented in Railway Material Consignment Notes is missing from forwarded abstracts?

It should be posted in the forwarded abstracts from existing particulars. Signup and view all the answers

How are charges for Railway Materials typically accounted for?

They are collected through credit notes during booking or delivery. Signup and view all the answers

What is required if a loading station is not accessible for goods traffic?

Booking must be done from the nearest accessible station. Signup and view all the answers

Who should be notified of any instances of wrong use of Credit Notes?

The Divisional Officer and the controlling officer of the issuing official. Signup and view all the answers

What is the purpose of the Carriage Bill for Railway Materials and Stores?

To record freight charges for railway materials Signup and view all the answers

Which section is responsible for preparing the journal slip upon receipt of the carriage bills?

Traffic Accounts or General Accounts Section Signup and view all the answers

How should adjustments of Carriage Bills for general service wagon be reflected?

In the general merchandise earnings account Signup and view all the answers

What is the role of e-Recon in relation to Carriage Bills?

To adjust Carriage Bills directly with the division Signup and view all the answers

Which heads are credited when preparing a journal slip for freight charges?

Revenue Abstract-K and Branch Division Signup and view all the answers

What should the Traffic Accounts or General Accounts Section do after preparing the journal slip?

Prepare transfer certificates and send them to Accounts Office Signup and view all the answers

In which manner can Carriage Bills be generated?

Using a computerized system or manually Signup and view all the answers

What are the provisions for transferring funds from freight charges?

Through the head Transfer Divisional Signup and view all the answers

What must accompany the transfer certificates sent to the Accounts Office?

Carriage bills for acceptance Signup and view all the answers

What happens if the Carriage Bills relate to Foreign Railway?

They must be adjusted through Central Books Signup and view all the answers

How are freight charges apportioned for through Railway Materials and stores traffic?

Based on the Freight mentioned in RR/e-TRR Signup and view all the answers

What should be done in the case of non-accountal of traffic in the abstracts?

The matter should be pursued with the stations involved Signup and view all the answers

Which documents are compared for local Traffic to ensure complete accounting?

Abstracts and Summaries of received Railway Materials and Stores Signup and view all the answers

In which format should Carriage Bills be prepared?

Form A Signup and view all the answers

How should the total freight mentioned in RR/e-TRR be apportioned?

According to the kilometrage proportion of the carried route Signup and view all the answers

What action is required for items less accounted for in forwarded abstracts?

Accountal should be arranged in subsequent accounts Signup and view all the answers

What are Carriage Bills reconciled with?

Checked inward summaries of Railway Materials and Stores Signup and view all the answers

What is the responsibility regarding the comparison of abstracts for through traffic?

They are compared with Railway Materials Division sheets/Inward Abstracts Signup and view all the answers

What is the purpose of preparing carriage bills separately for departments?

To facilitate thorough financial tracking for each department Signup and view all the answers

What should be done if invoices are received in a different month from dispatch?

Consider them in the subsequent month’s accounts Signup and view all the answers

What should be credited under Abstract Y-Goods earnings when handling carriage bills for general service wagons?

Earnings under Minor head 200, General Merchandise Signup and view all the answers

Which step follows the preparation of a journal slip by the Traffic Accounts or General Accounts Section upon receipt of the carriage bills?

Preparing transfer certificates for the concerned divisions Signup and view all the answers

What is the role of e-Recon in relation to managing carriage bills?

To generate journal voucher slips digitally Signup and view all the answers

In the case of Foreign Railway, how must the carriage bills be adjusted?

Through Central Books instead of division accounts Signup and view all the answers

What needs to accompany the transfer certificates sent to the Accounts Office for acceptance?

Carriage bills for validation Signup and view all the answers

What must be carefully examined when checking the Accounts copy of a Departmental Credit Note?

The official designation of the consignor and consignee and the nature of materials Signup and view all the answers

In the context of railway materials and stores, what is required to be sent alongside two copies of the Credit Notes to the Traffic Accounts?

The accounts foil of invoices treated as vouchers Signup and view all the answers

What type of invoices should be bundled separately by each station as per the Accounts foil submission guidelines?

Local paid and Through paid invoices Signup and view all the answers

Which document is crucial for ensuring proper accounting of Railway Materials and Stores for carriage by goods trains?

Machine Prepared abstract of Railway Materials Signup and view all the answers

How should Accounts Foils of all non e-TRR invoices be submitted according to the guidelines?

Submitted daily through couriers to the Traffic Accounts office Signup and view all the answers

What is the significance of the two copies of the Credit Notes when booking Railway Material consignments?

They treat the transactions as vouchers for financial records Signup and view all the answers

Why is it important to ensure consignments are correctly treated as railway materials?

To comply with departmental regulations and reporting Signup and view all the answers

How is the total freight mentioned in RR/e-TRR apportioned among railways for through traffic?

In kilometrage proportion of the carried route Signup and view all the answers

What must be compared in local traffic to ensure all transactions have been accounted for?

Abstracts and Summaries of Railway Materials Signup and view all the answers

What document should be prepared showing particulars of invoices and railway freight?

Carriage Bills in Form A. 3408 Signup and view all the answers

What should be done if items are less accounted for in the forwarded abstracts?

Contact the defaulting stations regarding the discrepancies Signup and view all the answers

In how many copies may carriage bills be prepared?

In triplicate or quadruplicate as required Signup and view all the answers

Which actions should be taken regarding non-accountal of traffic in the abstracts?

Pursue the issue with the concerned stations Signup and view all the answers

What does the comparison of forwarded and received Railway Materials ensure?

That all transactions booked have been accounted for Signup and view all the answers

Which of the following is considered when preparing carriage bills?

Inward summaries of Railway Materials and Stores Signup and view all the answers

What is the primary purpose of preparing carriage bills separately for each railway department?

To ensure accurate tracking of departmental funds Signup and view all the answers

What information must be included in carriage bills as per standard procedures?

Particulars of invoices, weights, and amounts Signup and view all the answers

What happens if the Railway Receipt (RR) is issued more than 15 days after the movement of Railway Material?

The station should be advised not to book further materials without issue of RRs. Signup and view all the answers

Which of the following is true regarding charges for wagon loads during the busy season?

No extra charges are applied for RMC materials booked in departmental wagons. Signup and view all the answers

How should charges be applied when a rake contains multiple commodities with different charge rates?

Charges should be on a per wagon basis for the type of commodity loaded. Signup and view all the answers

What should be done if credit notes are not provided within the defined time frame after a consignment diversion?

The branch officer must be notified to ensure compliance. Signup and view all the answers

What is the consequence of issuing the RR after moving the railway material, especially if it's beyond the 15-day limit?

The station must halt further bookings until RRs are issued. Signup and view all the answers

Which charging policy applies to general service wagons?

They are charged at the standard notified PCC. Signup and view all the answers

What is necessary for a Credit Note to be considered valid?

It must be signed by an authorized official and bear the office stamp. Signup and view all the answers

What should be reflected if the RR is not issued within the time limit concerning future bookings?

The station must ensure proper issuance of RRs before future bookings. Signup and view all the answers

In what situation should no siding charges be levied on loaded wagons?

For Railway Material and Stores booked in departmental wagons. Signup and view all the answers

Which action should be taken if a Credit Note is discovered to have been issued for unintended purposes?

Notify the station to regularize the transaction and obtain payment. Signup and view all the answers

What is the consequence of not securing credit notes by the end of the second month?

The station should refrain from booking further consignments and notify authorities. Signup and view all the answers

What is the primary purpose of the super-cessional Railway Receipts issued?

To serve as a temporary freight payment receipt on demand. Signup and view all the answers

What should happen if transactions documented in Railway Material Consignment Notes are found to be missing from forwarded abstracts?

They must be reposted in the forwarded abstracts from the available particulars. Signup and view all the answers

What is required for the charging of Railway Material Consignments when the loading station is not open for goods traffic?

The booking must be processed from the nearest open goods traffic station. Signup and view all the answers

Who should be notified in cases of wrong use of Credit Notes?

The Divisional Officer and the controlling officer of the issuer. Signup and view all the answers

During the check of Railway Receipts, what type of traffic are Railway Materials treated as?

Ordinary public traffic. Signup and view all the answers

What is the purpose of the checks performed on the invoices of Railway Material Consignment traffic?

To confirm adherence to the established charging procedures. Signup and view all the answers

What should be examined in the abstracts forwarded for Railway Materials?

All entries must correspond appropriately to verified consignment notes. Signup and view all the answers

How should transactions be handled when a loading station is not accessible for goods traffic?

Redirect bookings to available stations for goods traffic. Signup and view all the answers

Study Notes

Chapter XXXIV: Check of Traffic Relating to Railway Materials and Stores

Returns checked by Accounts Office. This chapter covers the checking and accounting of local/through traffic related to railway materials and stores carried by goods trains.
Departmental Credit Notes (COM/C-39): Documents authorizing the movement of railway materials.
Paid statement of Railway Materials and Stores forwarded (Local): (COM/R. 4 Revised): A statement detailing materials sent locally.
Paid statement of Railway Materials and Stores forwarded (Through): (COM/R. 5 Revised): A statement detailing materials sent through traffic.
Invoices/Accounts Foil of RMC entries: Records of invoices and accounts related to Railway Materials and Consignments (RMC).
Machine Prepared abstract of Railway Materials and Stores received (Local) (COM/R. 2 Revised): Summary of locally received materials.
Machine Prepared abstract of Railway Materials and Stores received (Through) (COM/R. 3 Revised): Summary of materials received through traffic.
Carriage bills/Transfer certificate for railway material and stores: Documents related to carriage and transfer of railway material.

Receipt of Accounts Foil of Departmental Credit Note for Booking of Railway Materials

RMC invoices are issued by stations upon collection of credit notes.
Two copies of the credit notes are remitted to Traffic Accounts.
Accounts foils are submitted daily, or according to the specified timeframe, per station .
Foils are categorized: Locally-paid & Through-paid.
E-TRR invoices are downloaded from FOIS.
The format for accounts foils follows Paragraph 2302 of the Indian Railway Accounts Code -II.

Check of Departmental Credit Notes

Examine credit note details (consignor/consignee, nature of materials) to confirm they are railway-related.
Ensure consignee and consignor are railway officials.
Verify proper entry of all details (allocation, signatures).
Incorrect credit notes are recorded in a separate register.
Incorrect use of credit notes should be reported to the appropriate divisional and controlling officers.

Check of Abstracts of Railway Materials and Stores Forwarded (Local/Through)

Review forwarded abstracts to ensure that each entry corresponds to a Railway Material Consignment Note.
All transactions listed on notes must be present in the abstracts.
Missing transactions should be added to the forwarded abstracts.
Abstracts are cross-referenced with Railway Material Consignment Notes.

Check of Railway Receipts

Railway materials are treated as standard public traffic.
Freight and charges are collected through credit notes, during the booking/delivery process.
Invoice verification process for RMC traffic is similar to the general process.

Charging of Railway Material Consignments

Railway materials (including ballast) are charged at a standardized class rate from the loading to unloading station.
If a loading station is closed, bookings are made from the nearest open station.
An appropriate station for handling goods is chosen to align with the loading/unloading points.
A 30% concession applies to the transport of consignments in departmental wagons.
No extra charges apply to materials in departmental wagons (wagon load, busy season, development charges).
Charges are based on the wagon's carrying capacity, as indicated.
Different commodities in a wagon are charged according to highest class.

Wharfage and Demurrage Charges

No demurrage levied for departmentally owned wagons.
No demurrage on general service wagons, after condemnation, redirected to the engineering department.
Wagon types like BOB, BOBY, and BOBYN don't incur demurrage charges, specifically when transporting engineering materials.
Private or public traffic charges apply to these remaining wagons.
Wharfage charges are not levied on RMC at railway premises used exclusively for RMC.
If goods are handled at a goods shed, where items are handled for public traffic, the same wharfage rates apply to RMC.

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Description

This chapter delves into the processes involved in checking and accounting for traffic related to railway materials and stores. It discusses various documents such as departmental credit notes and statements for local and through traffic of railway materials, providing insight into the necessary records and abstracts required for effective management.