Traffic Book Overview and Parts A & B

A comprehensive document that tracks all revenue earned from railway operations, including passenger fares, freight charges, and other miscellaneous income.

The Traffic Book is divided into four sections: Station Accounts, Adjustment or Division Sheets (Net Results of Apportionment), Home Line Ledger Account, and an Abstract of Earnings/Statement of Balances.

Station Accounts within the Traffic Book record the earnings generated at each station on the railway. These earnings are categorized as either Coaching (passenger fares) or Goods (freight charges).

This section of the Traffic Book focuses on accurately distributing revenue from shared routes or joint ventures with other railway companies or private businesses. It uses a system called CAS to determine the appropriate apportionment of revenue.

The Home Line Ledger Account in the Traffic Book tracks the financial transactions of the railway itself. It keeps a record of all the revenue earned and how it's been used.

This final section summarizes the railway's overall financial performance. It includes an 'Abstract of Earnings' which details the total revenue and a 'Statement of Balances' showing the net income or loss.

Station Balance Sheets are used to track the earnings at individual stations. These balance sheets are reviewed and finalized before being included in Traffic Book, Part A. The process of internal review and finalization contributes to the accuracy of the Traffic Book.

The process of dividing earnings from traffic that travels over multiple railway lines. Each railway receives a share based on the distance traveled on their lines.

A system that uses a matrix to determine each railway's share of earnings for traffic transported over multiple lines.

A detailed spreadsheet outlining the share of earnings each railway is entitled to for interchanged traffic. It is used when the CAS method is not applicable.

The railway where the journey begins for the traffic.

The railway where the journey ends for the traffic.

When a railway transports traffic originating from another railway, it receives a portion of the earnings for the part of the journey it carries.

The share of earnings a railway receives for transporting traffic that originates or terminates on its line.

The share of earnings a railway receives for transporting traffic that was originated or terminated on another railway.

A record of all earnings and expenses related to passenger and freight traffic. Records are kept for both the 'home' and 'worked' lines.

A ledger for recording the earnings of a railway's traffic, including traffic from other railways and deposit private companies.

Records of the earnings from transporting passengers on a railway using the PRS (Passenger Reservation System) and UTS (Unreserved Ticketing System).

Documents that show the results of dividing the earnings of the railway among different participating railways, based on percentages and a prescribed matrix.

Records of the earnings from transporting goods on a railway, including payments made by shippers and payments received from other railways.

A system used to record and track information about railway operations, including traffic earnings and apportionment.

A railway that shares in the traffic earnings of a journey with the 'Home Railway'.

A private company that has a contract with the railway to provide services like warehousing or transportation.

An account in the Traffic Book, Part C, that keeps track of earnings from transporting goods.

An account in the Traffic Book, Part C, that keeps track of earnings from transporting passengers.

A suspense account used to record traffic earnings in the month they are earned, and track their realization. It represents unrealized earnings.

It is used to record traffic earnings, both local and through traffic, and tracks the realization of these earnings over time.

The Traffic Account is debited for all traffic earnings, whether local or through traffic, and credited for all recoveries of these earnings.

The opening balances should be carried forward from the previous month's Traffic Book Part C and checked with figures from Part A and the Accounts Office Balance Sheet.

The Traffic Earnings credited through the Station Balance Sheets should be brought forward from Part A. This forms a debit to the Traffic Account and a credit to the final heads of earnings (e.g., Coaching, Goods, Sundry).

The division of earnings from through traffic between Home Railway, Other Railways, and Deposit Private Companies is already determined in Traffic Book Part B. These figures are then transcribed to Part C.

The net result of apportioned earnings from Part B is reflected in Part C as either a Net Payable or Net Receivable.

The realization of traffic earnings, brought forward from Part A, will represent credits to the Traffic Account and debits to 'cash,' 'vouchers,' or 'transfers.'

Debits and credits to the Traffic Account from the Accounts Office Balance Sheet should be brought forward and added to the figures transcribed from Part A.

The 'System' refers to the overall process of revenue allocation, as opposed to individual stations.

The process of recording financial transactions in the General Books of the railway to reflect the month's revenue. The Traffic Account is debited with the total earnings, excluding voucher amounts. Credits are posted to the Earnings heads, such as 'Other Railways' and 'Deposit Private Companies,' based on data in Part C of the Traffic Book.

The monthly comparison of balances in the Traffic Book with corresponding data in the main ledgers. This ensures consistency and accuracy in recording financial information.

Cash in transit represents the funds that are in motion between railway stations and the main accounts office. It is a temporary difference that makes the Traffic Account balance differ slightly from the Main Ledger balance.

The process of transferring funds from the 'Other Railways' and 'Deposit Private Companies' accounts to the main accounts using documents like transfer certificates or pay orders.

The total debits excluding voucher amounts recorded in the Journal Entry represent the total earnings for the month. The voucher amounts are excluded because they are already captured in the Station Balance Sheet.

Station Accounts within the Traffic Book record the earnings generated at each station.

Adjustment or Division Sheets focus on accurately distributing revenue from shared routes or joint ventures.

The Home Line Ledger Account tracks the financial transactions of the railway itself.

The Abstract of Earnings/Statement of Balances section summarizes the railway's overall financial performance.

Station Balance Sheets are used to track earnings at each station, reviewed and finalized before being integrated into Traffic Book Part A.

The "Home Railway" is the railway where the journey starts for the traffic.

The "Worked Line" is the railway where the journey ends for the traffic.

Interchanged Traffic occurs when a railway transports traffic originated from another railway and earns a portion of the earnings for the part of the journey carried.

The "Home Railway Share" is the share of earnings a railway receives for transporting traffic that originates or terminates on its line.

The "Share of Other Railways" is the share of earnings a railway receives for transporting traffic that was originated or terminated on another railway.

The Traffic Account is a temporary account in the Traffic Book, Part C. It's used to track traffic earnings, both local and through traffic, and tracks the realization of these earnings.

The Traffic Book Part C is used to record traffic earnings, both local and through traffic, and tracks the realization of these earnings over time.

Journalizing Revenue Transactions is the process of recording financial transactions in the General Books of the railway to reflect the month's revenue.

Traffic Book Reconciliation is the monthly comparison of balances in the Traffic Book with corresponding data in the main ledgers. This ensures consistency and accuracy in recording financial information.

No adjustment is made in respect of Excess Fare, Luggage, Animals and Birds etc , Traffic, such earnings being retained wholly by the collecting Railway (Paragraph 2158 & 2206 ).

The adjustment of Goods, Passengers and ‘Paid’ Parcels traffic devolves on the forwarding Railway while the adjustment of “To Pay” Parcels traffic devolves on the Receiving Railway.

The process of adjusting discrepancies between earnings reported at stations and audited figures in the Accounts Office. This involves increasing or decreasing earnings heads in the Traffic Book Part A based on the aggregate of undercharges and overcharges on individual warrants and credit notes.

This section of the Traffic Book records all sums transferred between the Station Balance Sheet and the Accounts Office Balance Sheet. It tracks movements related to outstanding amounts in either account.

This section of the Traffic Book records all amounts received with station earnings but credited to expenditure heads through Journal Entries of Transfers. It also accounts for amounts paid out of station earnings for departmental expenses and debited to expenditure heads through Journal Entries.

This section of the Traffic Book is used to rectify errors involving corrections in figures of Station Balance Sheets. It allows adjustments made during the process of verifying postings in Traffic Book Part A.

This section of the Traffic Book focuses on accurately distributing revenue from shared routes or joint ventures with other railway companies or private businesses. It uses a system called CAS (Centralized Apportionment System) to determine the appropriate apportionment of revenue.

This section of the Traffic Book tracks the financial transactions of the railway itself. It keeps a record of all the revenue earned and how it's been used.

This section of the Traffic Book summarizes the railway's overall financial performance. It includes an 'Abstract of Earnings' which details the total revenue and a 'Statement of Balances' showing the net income or loss.

This represents the railway's internal record of earnings at each station. It provides a preliminary account of revenue before further scrutiny in the Accounts Office.

The Traffic Book, Part C is like a central ledger, tracking all the revenue earned by the railway, including income from other railways and private companies. It follows a specific format (A-3225) and is used to keep detailed records of passenger and goods traffic.

The Traffic Account is a suspense account in Part C used to reflect both local and through traffic earnings in the month they are earned. It represents unrealized earnings and tracks their realization.

The "Other Railways" account in Part C holds the revenue share that the railway receives for carrying traffic originated or terminated by other railways.

The Deposit Private Companies account in Part C keeps track of the earnings from private companies that contribute to railway operations. These companies might provide services like warehousing or transportation.

The Coaching Traffic Account in Part C specifically keeps track of earnings from carrying passengers. It helps distinguish passenger revenue from freight revenue.