Railway Station Balance Sheet Check

<p>Agreement of earnings with subsidiary Returns (B)</p> Signup and view all the answers

<p>Unrealized earnings from the previous month (D)</p> Signup and view all the answers

<p>Miscellaneous receipts (C)</p> Signup and view all the answers

<p>They are responsible for traffic earnings accounting (D)</p> Signup and view all the answers

<p>The difference should be noted in the debit column of the List of Errors. (D)</p> Signup and view all the answers

<p>The difference should be entered in the Register of Missing Returns. (D)</p> Signup and view all the answers

<p>To ensure accurate fare and freight accounting. (B)</p> Signup and view all the answers

<p>Clarification should be called from the station regarding the discrepancies. (A)</p> Signup and view all the answers

<p>The debit should be raised for reduction in the Opening balance. (A)</p> Signup and view all the answers

<p>Closing balance of the Balance Sheet for the previous month (C)</p> Signup and view all the answers

<p>Return of Local Excess Fare (COM/R.19 Revised) (C)</p> Signup and view all the answers

<p>Monthly details of transactions in UTS Summary Statement (M-9) (B)</p> Signup and view all the answers

<p>Local Blank Paper Tickets, Special Tickets (A)</p> Signup and view all the answers

<p>Return of local luggage (COM/L.26 Revised) (A)</p> Signup and view all the answers

<p>Return of Local animals and birds etc. (COM./L.24 Revised) (C)</p> Signup and view all the answers

<p>Return of local luggage (COM/L.26 Revised) (B)</p> Signup and view all the answers

<p>Local outwards Paid parcels Cash Book (COM/C-4A) (C)</p> Signup and view all the answers

<p>Return of Local Government passengers (COM/P.21 Revised) (C)</p> Signup and view all the answers

<p>Foreign &amp; GST converted MPA statement (A)</p> Signup and view all the answers

<p>Ground Usage charges (C)</p> Signup and view all the answers

<p>A detailed statement of PBA amount (D)</p> Signup and view all the answers

<p>Statement of Summary of Vouchers (A)</p> Signup and view all the answers

<p>It includes inter station transfer debit (C)</p> Signup and view all the answers

<p>Wharfage (A)</p> Signup and view all the answers

<p>Refunds not associated with main accounts (C)</p> Signup and view all the answers

<p>Inward Memo statement (C)</p> Signup and view all the answers

<p>Goods and Services Tax applicable to foreign transactions (D)</p> Signup and view all the answers

<p>Statements on PBA refunded/Adjusted (A)</p> Signup and view all the answers

<p>It summarizes the outgoing vehicles that need payment. (C)</p> Signup and view all the answers

<p>Printed tickets for Through Passengers Ordinary (A)</p> Signup and view all the answers

<p>Return of Through Excess Fare. (D)</p> Signup and view all the answers

<p>Return of Through Animals and Birds. (D)</p> Signup and view all the answers

<p>Return of passenger baggage. (B)</p> Signup and view all the answers

<p>Through Outwards Paid Parcels Cash Book. (A)</p> Signup and view all the answers

<p>Details of incoming unpaid vehicles. (C)</p> Signup and view all the answers

<p>Return of special tickets. (A)</p> Signup and view all the answers

<p>Through Outwards Motor-Cars, Carriages, and Boats. (A)</p> Signup and view all the answers

<p>Outgoing summaries for local vehicles. (B)</p> Signup and view all the answers

<p>Traffic Cash Check Sheet (A)</p> Signup and view all the answers

<p>Record it in a manuscript register and advise the Cash Office (C)</p> Signup and view all the answers

<p>Second and Third (D)</p> Signup and view all the answers

<p>To confirm the amount acknowledged by the Cashier (C)</p> Signup and view all the answers

<p>Daily in a Cash Register in Form A-2721 (A)</p> Signup and view all the answers

<p>Both printed and special tickets (D)</p> Signup and view all the answers

<p>Through parcels inwards 'To-Pay' summaries (C)</p> Signup and view all the answers

<p>Through passengers ordinary (D)</p> Signup and view all the answers

<p>Total fare return for through traffic (A)</p> Signup and view all the answers

<p>Passenger baggage documentation (B)</p> Signup and view all the answers

<p>Local outwards 'To Pay' summaries (A)</p> Signup and view all the answers

<p>Through outwards motor-cars, carriages, and boats summaries (C)</p> Signup and view all the answers

<p>To capture undercharges detected by the station (B)</p> Signup and view all the answers

<p>Working out the figure by the CBS section (B)</p> Signup and view all the answers

<p>Funds set aside for future claims (D)</p> Signup and view all the answers

<p>Original vouchers (A)</p> Signup and view all the answers

<p>Original Cash Transmit Notes (C)</p> Signup and view all the answers

<p>Security Deposits (B)</p> Signup and view all the answers

<p>Returns of lease charged collected (B)</p> Signup and view all the answers

<p>Detection by the station (C)</p> Signup and view all the answers

<p>Note the discrepancy in the List of Errors and debit the station. (A)</p> Signup and view all the answers

<p>Call for clarification from the station regarding both less and excess in the Paid Statement. (C)</p> Signup and view all the answers

<p>The discrepancies should be noted in the Register of Missing Returns. (C)</p> Signup and view all the answers

<p>Brought forward on the debit side under a specified heading. (C)</p> Signup and view all the answers

<p>Compare the Balance Sheet amount with relevant statements and ask for clarifications. (B)</p> Signup and view all the answers

<p>Raise a necessary debit until a satisfactory reply is received. (A)</p> Signup and view all the answers

<p>It implies discrepancies that need to be resolved with the station. (B)</p> Signup and view all the answers

<p>Use the total 'Paid' amount from the Forwarding Station's system/FOIS. (D)</p> Signup and view all the answers

<p>The Paid Statement downloaded from the system/FOIS. (D)</p> Signup and view all the answers

<p>Refunds for tickets issued against UPI (A)</p> Signup and view all the answers

<p>Refunds allowed at the time of delivery (B)</p> Signup and view all the answers

<p>Returns of Accounts documents (C)</p> Signup and view all the answers

<p>Tracking issued tickets against revenue (A)</p> Signup and view all the answers

<p>Abstracts for outwards paid parcels (A)</p> Signup and view all the answers

<p>Summary of items transferred to lost property (A)</p> Signup and view all the answers

<p>Credit advice notes of the accounts office (D)</p> Signup and view all the answers

<p>Outstanding lists from previous accounts (C)</p> Signup and view all the answers

<p>Checked lists of Refunds (C)</p> Signup and view all the answers

A document outlining the financial position of a station, categorized by earnings and remittances made by the station master.

Earnings for which the Station Master is responsible, recorded on the debit side of the Station Balance Sheet.

Remittances made by the Station Master to the Cashier, recorded on the credit side of the Station Balance Sheet.

The difference between earnings and remittances on the Station Balance Sheet, representing unrealized earnings.

The process of verifying the accuracy of the Station Balance Sheet by comparing figures with related documents, such as Returns and Transmit Notes.

Documents detailing initial transactions, such as traffic receipts, which are independently verified during the balance sheet check.

Documents supporting miscellaneous receipts, used to verify corresponding entries on the Station Balance Sheet.

The initial balance of the Station Balance Sheet, reflecting the previous month's ending balance.

A summary statement of transactions, including ticket sales, fare adjustments, and luggage charges, recorded on the Station Balance Sheet.

Unsold local paper tickets, special tickets, and tickets where fares exceed the standard rate used to calculate the Station Master's responsibility.

Excess fares charged for tickets exceeding the standard fare that are recorded on the Station Balance Sheet.

Fees charged for transporting luggage locally, recorded on the Station Balance Sheet.

Fees for transporting animals within the station's local area, recorded on the Station Balance Sheet.

Charges for carrying local government passengers and their baggage, recorded on the Station Balance Sheet.

Money received for sending parcels from the station, recorded on the Station Balance Sheet.

Record of payments made by passengers for local travel on motor vehicles, carriages, and boats.

Record of payments that are still due to be collected for local travel on motor vehicles, carriages, and boats.

A summary of payments collected for local travel on motor vehicles, carriages, and boats.

If a station's opening balance is overstated, the difference should be credited to 'account to adjust' to correct the balance.

The station closing balance for the previous month includes the outstanding amount from the Accounts Office, and is carried forward to the current month's balance sheet.

The station's original traffic figures should be compared to the corresponding figures in the Balance Sheet. Any discrepancy should be recorded and investigated.

If a traffic return amount is higher than the Balance Sheet amount, the difference is debited to the station to account for the discrepancy.

If a traffic return amount is lower than the Balance Sheet amount, it indicates a missing part of the return. The station should be contacted to retrieve the missing documentation.

Records cash remittances made to the station from various sources like ticket sales, luggage and parcel charges, and other miscellaneous receipts.

Compiles original vouchers related to transactions like overcharge sheets, special credit vouchers, or refund requests.

A document generated from the Passenger Reservation System (PRS) that details ticket sales and revenue.

A list of undercharges detected by the station on parcels, luggage, and other items, with details of the discrepancy and the reason for the undercharge.

A statement summarizing the lease charges collected for parcel traffic, often generated from the UTS system.

A document created from the UTS system that outlines the total earnings and remittances of the station.

A document that summarizes the total revenue collected from various sources, generated by the Cash Register (A.2721).

An account used to adjust the station's balance when the total of individual debits or credits doesn't match the figures in the Balance Sheet.

A document submitted by stations daily to the Cash Office detailing their cash collections. It comes in two foils or as an electronic version and serves as a record of the station's revenue for the day.

A register used to track the cash received from each station, categorizing it as 'Coaching' or 'Goods' revenue.

When checking the balance sheet, the 'Paid' amount for goods and coal should be compared to what's recorded in the 'Paid Statement' from the system.

If there's a difference between the 'Paid Statement' and the balance sheet, the station needs to explain the discrepancy. Adjustments are made to ensure accurate accounting.

For PRS and UTS transactions, the balance sheet amount should be compared to the relevant statements. Any excess amounts in the balance sheet need clarification from the station.

In the case of PRS and UTS transactions, if the station doesn't provide a satisfactory explanation for an excess amount in the Balance Sheet, a debit should be raised.

When checking the station balance sheet, compare local and through traffic return figures with the corresponding figures in the balance sheet.