Indian Railways Goods Traffic Initial Books & Returns (2001) PDF

11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001. Initial bo...

11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001. Initial books.—The initial books and registers affecting goods accounts required to be maintained at stations are mainly as follows :— (1) Goods cash book. *(2) Goods outward book (local). *(3) Goods outward book (through). *(4) Goods received and delivery book (local). *(5) Goods received and delivery book (through). (6) Test balance register of inward To-pay goods. (7) Goods balance sheet. (8) Loading and unloading tally books. (9) Weighment register. (10) Wagon transfer register. (11) Register of siding charges. (12) Register of crane charges. (13) Register of wagon registration fee collected refunded and fortified. *Separate books are to be maintained for traffic in Railway materials and stores as laid down in Chapter XIX. 2002. Initial returns.—(a) The following returns are prepared by stations and submitted to Traffic Accounts Office in connection with goods traffic — (1) Abstracts of goods forwarded to non-Government railways. (2) Abstracts of goods received from non-Government railways. (3) Summadies of goods forwarded to, and received from, non-Government railways. (4) Demurrage and wharfage returns. (5) Statement of siding charges. (6) Statement of wagon registration fee collected, refunded and forfeited. (7) Statement of crane charges. (8) Goods balance sheet with connected documents. (9) Statement of wagons weighed at weighbridges. (b) In addition to the above, the stations are required to compare and return the machine https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 1/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 prepared abstracts, local and through, received from the respective Traffic Accounts Offices in connection with the goods booked to the station, as laid down in paras 2020 to 2033. (c) Returns in connection with railway materials and stores traffic, goods booked to or from out agencies, city booking agencies and terminal tax or town octroi duty are to be prepared and submitted to Traffic Accounts laid down in Chapters XIX, XXVI and XII respectively. (d) The complete set of returns, supported by initial documents, where prescribed, should be submitted to the Traffic Accounts Office concerned on the dates notified separately by each railway administration. The staff should also bear in mind the instructions printed on the various commercial forms prescribed for the preparation of returns. 2003. Before their submission to the Traffic Accounts Office, the returns should be reconciled with the initial books in the manner indicated in paras 2037 to 2047. After the accounts for the last period have been reconciled, the station balance sheet should be prepared. The link between the initial vouchers, books, returns and the station balance sheet is roughly illustrated by the diagram appearing at Appendix XX|A, which shows how the goods earnings are brought to account in the station balance sheet. 2004. Goods cash book-The goods cash book is a record of (i) the progress made in the realization of the goods earnings from all sources, including wharf age, demurrage, siding, crane, wagon registration fee, etc. charges and other receipts which are shown under the head 'Miscellaneous' in the goods balance sheet; and (ii) the remittances of such receipts to the Cashier. It should be posted in ink in Form Com/C-3 Rev. immediately as the cash or vouchers, which are treated as cash, are received. The total of each day's receipts should be expressed in words and the following certificate recorded below it :— "Remitted to Cashier under cash remittance note No................ dated............................ ". The above certificate should be signed by the Goods Clerk arid countersigned by the Station Master or Chief Goods Superintendent who is responsible for correct remittance of the cash. 2005. Full particulars of the cash transactions, as required by the form, should be filled in the appropriate columns of the cash book. In the case of inward paid consignments, if no other charges are due, the word 'Paid' should be recorded in the freight column against relevant entry in the cash book. In the case of wagon registration fee and reweighment charges collected, the serial number of the relevant money receipt should invariably be recorded against the relevant entry. 2006. Full particulars of the credit notes or other vouchers received daily in payment of freight and other charges should be noted in the 'Remarks' column of the goods cash book against the relevant entry. At stations where a credit note register is maintained, only the serial number of the entry in the credit note register need be posted against the relevant entry in the cash book instead of the full details. 2007. (a) At the close of each Goods Clerk's duty, all the columns of the cash book should be totalled by him and the grand total compared with the cash on hand. Should there be an excess or deficiency, the individual entries and the totals in the cash book should be carefully scrutinized and the error traced and rectified. If, however, no error is found, the excess, if any, should be remitted after being entered in the cash book as 'excess in collection, the deficiency, if any, should be made good at once by the staff responsible. The remarks to be passed in the cash book and the cash remittance note for the amount made good from pocket and the procedure for its subsequent refund, if due, will be the same as laid down in paras 710 and 711. (b) At the close of the day, each column should be carefully totalled personally by the Station Master | Chief Goods Superintendent and the total amount received during the day, after comparison with the cash on hand, should be shown in the cash book, both in words and figures. (c) The amount collected during each period will be summarized and totalled and at the close of the month a general summary of all the three periods will be prepared to arrive at the total amount collected and remitted to the Cashier during the month. The periodical and monthly https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 2/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 summaries should be prepared in the goods cash book itself. 2008. Goods outwards books.—The goods outward book is the record of all invoices issued from a station and should be maintained in the proforma appearing at Appendix XX|B. Separate books should be maintained for local traffic, through traffic over Government railways and through traffic to or via non-Government railways. The books should be posted daily from invoices which should be entered in the order of their issue, i.e., in the order of their printed machine numbers. The weight and freight figures should be entered carefully under the correct columns and the totals carried forward progressively till the totals for the entire month are arrived at. The totals under the head 'paid' should be reconciled daily with the corresponding figures in the goods cash book. Note.—The maintenance of goods outward book may be dispensed with under orders of the Chief Commercial Superintendent, who will also prescribe the alternative record to be maintained for posting the advance statement of gross earnings and traffic handled as also for working out the weight for the preparation of handling bills. 2009. Goods delivery books.—(a) Goods delivery books should be maintained in Form Com.|G-14 Rev., separately for the following categories of traffic, as received at the station :— (1) Local. (2) Through goods from or via non-Government railways. (3) Through goods over Government railways. (4) Weight only—local. (5) Weight only—through. (6) Money coal—local. (7) Money coal—through. (8) Railway materials and stores—local. (9) Railway materials and stores—through. (b) At stations with a small volume of traffic, one delivery book may be used for more than one type of traffic, sets of pages being earmarked for each category of traffic received at the station. (c) In case traffic received from a particular station is heavy, separate delivery books may be maintained, or separate pages set apart in the same delivery book to record the invoices received from such a station; this will facilitate the comparison of the delivery books with machine prepared abstracts vide paras 2020 to 2033. Similarly, wherever the quantum of traffic justifies, separate delivery books should be maintained, or separate pages set apart in the same delivery book, for traffic received from each zonal railway and each non-Government railway. (d) The pages of delivery books should be numbered, if not already machine numbered, before each book is brought in use. 2010. To facilitate comparison of entries in the goods delivery books with those appearing in the machine prepared abstracts without any interference in the current working, the stations, whose traffic is heavy, should maintain two sets of delivery books for recording the transactions of alternate months. Thus, one set of delivery books will record transactions for January, March, May, etc and the other for February, April, June, etc. It should be noted that the date of issue of the invoice is the guiding factor for determining the month in which the entry is to be made in the delivery book. 2011. All inward invoices should be recorded in the delivery book, immediately on receipt irrespective of whether the goods in connection therewith have been received or not. All the https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 3/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 entries in this book should be carefully filled in appropriate columns as required by the form. If an invoice is received without the numerical code of the station from having been entered thereon, the destination station should find out the numerical code of the station from with the help of the printed list of these codes supplied to each station and enter it on the invoice and in the goods delivery book. 2012. At the close of each period, the daily totals of goods delivery book should be summarized and a monthly general summary of the periodical totals prepared for the monthly balance sheet. The periodical summaries and the monthly general summaries should be reconciled with the relevant returns before the later are despatched from the station. 2013. Abstracts of through goods forwarded to or via non-Government railways.—(a) All invoices, whether paid or to pay, issued from the station in through booking to or via non- Government railways, steamer companies, etc., should be posted daily in the abstracts of through goods traffic forwarded to or via non-Government railways in Form Com./C-20 for money coal, etc., and in Form Com.|G-5 Rev. for other traffic. The bookings to each station should be grouped and totaled separately. Separate abstracts should be prepared for traffic to each station, on each terminal railway, by each route. (b) Full particulars as required by the form should be carefully filled in and the abstracts should be closed at the end of each month and the totals of each pair of stations carried into the summary (see Para 2017). (c) These abstracts together with connected Accounts foils of invoices and summaries should be sent to the Traffic Accounts Office in separate bundles immediately after the close of each month on the date notified by individual railways. 2014. Abstracts of through goods received from or via non-Government railways.— These should be posted daily, in duplicate, in Form Com. / G-3 Rev., from the invoices, paid or to- pay, received from stations or on via non-Government railways, steamer companies, etc., in the same manner as forwarded abstracts (para-2013), separate abstracts being prepared for each station from, and for each via, by which consignments are booked. These abstracts will, however, be closed and submitted periodically to the Traffic Accounts Office along with the connected Inward invoices. 2015. To admit of as many invoices as possible being brought to account in the same month as issued, the closing of received abstracts for traffic from or via non-Government railways, steamer companies, etc, received for the month should be deferred till the 7th of the following month. Invoices received after the close of the month's accounts to which they properly belong should be accounted for in the following month and not shown in supplementary abstracts. 2016. Original amounts of invoices are to be posted in the 'Paid' or 'To-pay' columns of the abstracts, errors being dealt with as directed in paras 1817 and 1818. 2017. Summary of goods forwarded to or via non-Government railways.—(a) This should be posted in Form Com.|G-22 or Com.|G-10 Rev., as the case may be, in duplicate, by carbon process from the relevant abstracts and should bring out the totals of the booking to each station by each via as grouped in the abstracts. The names of the station to should be entered in the alphabetical order. To facilitate this, the abstracts should be sorted alphabetically before the postings in the summary are commenced. (b) These summaries should be prepared in two parts : Summary Part I or via summary will show the traffic to each railway (station by station) via each route; summary Part II or general summary, which will be based on Part I, will show the total traffic forwarded to each railway via all routes and a grand total of the traffic for all railways. (c) The pencil copy of the summary should be submitted to the Traffic Accounts Office and the carbon copy kept for record at the station in skeleton files. 2018. Summary of goods received from or via non-Government railways.—This should be prepared in the same way as summary of goods forwarded to or via non-Government railways https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 4/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 vide Para 2017 except that it will be prepared periodically and in Form Com./G-9. The totals in the periodical summary Part II should not be carried forward from period to period but the total traffic for the first and second periods should be brought forward separately in the summary Part II for the last period and grand total struck to represent the figures for the whole month. 2019. Verification of totals of summaries.—Forwarded and received summaries referred to in paras 2017 and 2018 should, before despatch to the Traffic Accounts Office, be reconciled with the totals in the relevant goods outward book and delivery books respectively both as to weight and freight. The total of paid columns in the forwarded summaries should also be reconciled with the corresponding figures in the goods dash book. 2020. Machine prepared abstracts.—The Traffic Accounts Offices will send to each station, through commercial couriers, by the 12th of the following month, machine prepared abstracts (in duplicate) separately for paid and to-pay traffic in the pro forma appearing at Appendix XX / C. All invoices booked to the station from all stations on the Government railways during the month will be listed in these abstracts. If these abstracts are not received at the station by 16th of the following month, the Station Master should call for the same telegraphically from the Traffic Accounts Office concerned, docketing a copy of the telegram to the Divisional Commercial Superintendent. 2021. If the machine prepared abstracts are not received at the station by the 22nd of the following month, the goods delivery books should be closed and the balance sheet compiled on the basis. When the machine prepared abstracts are subsequently received, they should be compared with the goods delivery books as prescribed In paras 2022 to 2033. Any further amount required to be taken to, debit as a result of this comparison should be adjusted in the balance sheet in hand under the head Difference for previous month between delivery books and machine prepared abstracts. 2022. Comparison of entries in the goods delivery books with the machine prepared abstracts.— (a) The station staff at the destination stations should identify the invoices by their railway receipt numbers and compare the entries in the goods deliver book with those appearing in the machine prepared abstracts as indicated in the following paras. (b) The machine prepared abstracts will show the numerical code and not the name of the station from in alphabets. For making this comparison, the station staff should ensure that the numerical code of the station from is recorded correctly and legibly in the goods delivery books as laid down in Para 2011. 2023. (a) In making comparison, the basis will be goods delivery book, i.e., entries in the delivery book should be traced into the machine prepared abstracts and not vice versa. In these abstracts, the invoices issued by each station from will be entered together in the order of their issue. Therefore, when tracing an entry appearing in the delivery book, the staff should first see the numerical code of the station from for that entry as entered in the delivery book, look up that station from in the abstracts and then tally the railway receipt number of the invoice and other details given in the delivery book. (b) The invoices bearing remarks "senders weight accepted" will be marked with an asterisk in the machine prepared abstracts. The stations while comparing the entries in the machine prepared abstracts with those appearing in the delivery book should note the weight found on weighment as also the undercharges, if any, against such entries in the machine prepared abstracts The Station staff should give remarks against all such items even if the weight of the consignment has been found correct on weighment. 2024. When an invoice is located in both the delivery book and the machine prepared abstract, a tick mark should be placed against the entry of that invoice both in the delivery book and in the abstract. Any undercharge or overcharge discovered as a result of the check of the invoice at destination (as entered in the delivery book) should be noted in both the copies of the abstract in the proper column against the relevant entry of the invoice. In the case of undercharges found as a result of error in description and weight, the original invoice https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 5/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 of a copy thereof indicating full particulars of undercharge should be attached to the copy of the machine prepared abstracts to be returned to the Tariff Accounts Office. NOTE : When an invoice is issued for a consignment consisting of more than one commodity the same invoice will appear in the machine prepared abstracts as many times as the number of commodities booked on it. But all the entries for that invoice will appear one below the other in the machine prepared abstracts and will have the same Railway Receipt number. Destination station when comparing the delivery book items with those appearing in the machine prepared abstracts should take all such items pertaining to the same railway receipt appearing in the machine prepared abstracts together as one item. 2025. (a) When an invoice appears both in the machine prepared abstracts and delivery book, but there is some discrepancy between the figures in the delivery book and those in the machine prepared abstracts, the relevant invoice should be picked up and examined. (b) When the amount in the machine prepared abstracts agrees with that on the invoice, the clerical mistake would have been in making the entry in the delivery book which should be corrected by drawing a line through the wrong figure in the delivery book and writing again the correct figure, but NEVER by overwriting or erasure. (c) When the amount it the machine prepared abstract is different from the figure on the invoice, and the invoice has been correctly entered in the delivery book, across mark should be put against the item in the machine prepared abstract and the figures as on the invoice entered in both copies of the machine prepared abstract against the entry of that invoice. 2026. If, after the comparison of the machine prepared abstracts with the delivery book some items remain unticked in the latter, they will be of invoices omitted from the machine prepared abstracts. After verification with the inward invoices or railway receipts, these items should be copied by the destination station into both the copies of the machine prepared abstracts. 2027. If any items remain unticked in the machine prepared abstracts, it will be because they have not been entered in the delivery book or because the in voice has not been received at the station. Such items should be entered in the delivery book with whatever particulars are available in the machine prepared abstracts. The remaining particulars, which are not available in the machine prepared abstracts, should be entered in the delivery book when the railway receipt invoice or copy of invoice is received. Such invoices should immediately be called for from the forwarding station, and should also be included in the special section of the outstanding list to be sent along with balance sheet, and in the inward index book, noting therein the printed machine number of these invoices. 2028. If it is found on enquiry from the forwarding station that any of the invoice entered in the delivery book on the basis of machine prepared abstracts, vide Para 2027 above, does not relate to that station but was issued to some other station, the station at which the outstanding has been created should take special credit in its balance sheet, sending the reply received from the forwarding station to the Traffic Accounts Office along with the balance sheet in support of the credit entry. In such cases, the forwarding station should send the reply to the enquiring station, in duplicate, to enable the latter to submit one copy of the letter to the Traffic Accounts Office and retain the other copy as its record. 2029. The total of the machine prepared abstracts will then be cast, including the corrections made in regard to the discrepant items vide Para 2025 and items added vide Para 2026. This final total of To-pay column and the total of undercharges as noted from the delivery book in the machine prepared abstracts will form the debit to be taken in the balance sheet by the destination station under the head 'Inward To-pay' and 'Undercharges' respectively. The total so arrived at in the machine prepared abstracts should be reconciled with the relevant totals in the goods delivery book. 2030. Machine prepared abstracts will normally include all invoices issued to a station during the month from all the stations on the railway. If, however, certain invoices are not included therein, for any reason, they will be included in the following month's abstracts. In all such cases, the stations should verify from their copy of the previous month's machine prepared abstracts, https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 6/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 whether these items had already been entered in it from the goods delivery book. If they have already been included, a remark to that effect should be passed in the abstracts under comparison. No debit need be taken for these items again. 2031. Machine prepared abstracts for traffic received from stations on other Government railways will be received at the station separately for each such Government railway. These abstracts should be identified as to their origin with reference to the numerical code of the station from. Each zonal railway has been allotted a separate code number to be included in the ten thousandth place of the numerical code of stations situated on that railway The code numbers of all Government railways are given below— Railway Code No. Central Railway 1 Eastern Railway 2 Northern Railway 3 North Eastern Railway 4 Northeast Frontier Railway 5 Southern Railway 6 South Eastern Railway 7 Western Railway 8 South Central Railway 9 Thus 60286 will indicate that the station is on the Southern Railway, the code number for which is 6 and 21488 will be the numerical code of station on the Eastern Railway, the code number for which is 2. 2032. After the totals of machine prepared abstracts of all other Government railways have been cast as indicated in Para 2029, a summary of all railways (other than the home railway) should be prepared in duplicate, in manuscript, and the grand totals of 'Freight To-pay' and 'Undercharges', as cast on this summary, should be reconciled with relevant figures in the delivery book and taken to debit in the station balance sheet against respective heads. 2033. After both the copies of the machine prepared abstracts have been completed as above, one copy of the same should be submitted to the Traffic Accounts Office along with the month's balance sheet and the other copy retained as station record. Similarly, one copy of the summary referred to in para 2032 will be submitted to the Traffic Accounts Office and the other copy retained as station record. 2034. Demurrage and wharfage returns.—Separate returns should be prepared for demurrage and wharfage in Form Com.|D-14 Rev. and Com./W-6 Rev., respectively. The amount of demurrage wharfage accrued on account of outward consignments, or inward goods delivered and or removed during the month, to which the returns relate, as also the amount actually collected or foregone under sanction of competent authority, should be recorded in the appropriate columns of the return. These returns should be prepared in duplicate, by carbon process, immediately after each such charge has been made, both local and through traffic being included in one return. The pencil copy of the return should be submitted to the Traffic Accounts Office and the carbon copy retained as station record. 2035. Demurrage wharfage charges forgone.—(a) If demurrage and or wharfage charges accrued on a consignment are foregone under orders of the General Manager or any lower authority to whom the powers in this regard have been delegated, remission order in Form Com.R-17 Rev will be sent in duplicate, to the Station Master concerned. On receipt of the remission order, the Station Master should examine the same with a view to see that it is genuine in all respects, bears the seal of the issuing office and that full particulars as required by the form have been recorded therein. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 7/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 (b) Full amount of the demurrage wharfage charges accrued should be taken to debit in the station balance sheet, credit being taken for the amount foregone. One copy of the remission order should be sent to the Traffic Accounts Office along with the balance sheet in support of the credit entry and the other copy retained as station record. (c) In case the remission order has not been received and the goods were delivered on telegraphic advice, or as per instructions of a competent authority communicated to the Station Master on telephone or otherwise, the amount foregone should be shown as 'outstanding' in the goods delivery book and the outstanding list with a remark to the following effect :— "Remission order awaited from............................................". 2036. Demurrage and wharfage charges accrued on goods consignments transferred to lost property office—The procedure in regard to the accountal of demurrage and / or wharfage charges on goods Consignments transferred to lost property office has been laid down in Chapter XXII. 2037. Periodical testing of goods accounts.—The main station accounts returns will be compiled for the complete month but to enable the Station Master to keep a check over the accuracy of his current accounts and to facilitate the ultimate compilation of his monthly balance sheet, the accounting of all goods transactions of the station should be tested at the end of each period as detailed in paras 2038 to 2047. These test balancing are of much importance and Station Masters should personally see that they are correctly and regularly made. At stations where the traffic is small, these test balancing may be dispensed with under orders of the Traffic Accounts Officer. 2038. Testing of goods forwarded paid.—At the end of each period, totals of outward book (para 2008) should be cast and reconciled with the relevant figures in the periodical summary prepared in the goods cash book vide para 2007. 2039. Testing of goods received and Test balance sheet.—For testing the correctness of the figures for inward goods, a test balance sheet should be prepared for each period in the pro forma appearing at Appendix XX/D. 2040. The debits in the test balance sheet will be as indicated in the various headings of the form and should be obtained from the up-to-date To-pay and Undercharges total of the goods delivery books, the wharfage and demurrage returns Accounts Office debits etc., a skeleton inward summary being used for arriving at the total. The closing balance brought forward from the previous month will be the opening balance of the current month. Note.—In the case of traffic received from/or via non-Government railways, the total To-pay and Undercharges should be also reconciled with the relevant figures in Part II of the summary of goods received from or via non-Government railways. 2041. The credits in the test balance sheet will be cash credits to date as represented by the up- to-date totals of inward To-pay traffic in the goods cash book, and special credits, if any. Only new items of special credits need be detailed, those from previous periods being brought forward in lump sum only. 2042. Any difference discovered in preparing these test balances should be traced out at once and put right. Station Masters and Goods Clerks should be very careful not to pass over differences in any circumstances as neglect in this respect may lead subsequently to considerable difficulty and delay. 2043. Outstanding in connection with test balances—The outstanding in connection with the test balances, except for the closing period of the month, need not be taken out in the full detail as required by the outstanding list form. It will be sufficient to quote the page numbers of the goods delivery book and the amounts outstanding on each page on the back of the test balance form. When there are more than one goods delivery books, the items form each book should be https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 8/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 distinguished by quoting the book number as well, thus ;. Rs. P. Book 1, page 21 145 00 Book 1, page 26 60 00 Book 1, page 50 59 00 Book 1, page 87 603 00 Total. 867 00 2044. The outstanding for the closing period of the month should be taken out in the outstanding list and should not be entered in the test balance sheet. 2045. The quickest and easiest way of making up the outstanding is to take them out from the goods delivery book immediately after the close of the period and before commencing deliveries in the succeeding period, as it can then be readily seen as to in respect of which items the goods are undelivered. If it is not done until after deliveries in the succeeding period have commenced, the dates of delivery have to be carefully scrutinized to as certain what items had been delivered subsequent to close of the period under test. 2046. If, when delivering goods, any discrepancy between the goods delivery book debit and cash collection occurs, the fact should be noted in the 'Remarks' column of the cash book, so as to have the information readily available when balancing the accounts. 2047. At the end of each month, the balance for the closing period should be made, and the outstanding entered in the outstanding list. 2048. Inventory book.—(a) All goods parcels, etc. on hand at the beginning of each month should be recorded in the register of articles on hand (Inventory Book) Form Com./I-3. The inventory shall be in the handwriting of, and signed and dated by, the Station Master himself, except where otherwise specially excepted in this behalf. The names of the stations at which this duty devolves on the Chief Goods Superintendent Chief Parcel Supervisor will be notified by individual railway administrations, in which case the inventory should be taken in the handwriting of, and signed and dated by the staff authorized to do so by the notification. (b) The Inspectors of Station Accounts and the Commercial Inspectors will also record their inspection inventories in this book. 2049. Linking of inventory.—(a) The inventory should be linked and proved, as detailed below, by the staff required to record the same. (b) Each item of the outstanding on the last date of the previous month, for which the goods have been received, should be traced in the inventory book, and the number of the connected delivery book folio should, be entered in the column headed Reference No. against the relevant item in the inventory book. (c) The unloading tally book of the previous month should be examined and the items against which delivery book folio number has not been recorded should be traced in the inventory book. In such cases the page number of the unloading tally book should be recorded in the 'Remarks' column against the relevant item in the inventory book. As soon as the invoices for such items arc received and accounted for, the number of the delivery book folio will also be recorded in the inventory book in the column headed 'Reference No.' (d) The inventory of the last month should be examined arid the items against which the number of delivery book folio has not been recorded should be traced in the current inventory. In such cases, the folio number of the unloading tally book, as, recorded in the previous inventory, should be copied out in the 'Remarks' column of the inventory book. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 9/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 2050. If, after the above check, any item appearing in the current inventory remains unlinked, or any goods, which should have been on hand as per delivery books, unloading tally books or inventory of the preceding month, are missing in the current inventory, the matter should be thoroughly investigated and, if necessary, reported to the Divisional Commercial Superintendent and Traffic Accounts Office. 2051. After the inventory has been completely linked as above, the Station Master or the Chief Goods Superintendent Chief Parcel Supervisor, authorized in this behalf, will record the following certificate at the end of the inventory over his dated signature :— "Certified that I have compared the above goods parcels with the outstanding items in the delivery books, unloading tally books and the previous months inventory and *found them correct/the following discrepancies". *Strike out what is not applicable. 2052. To ensure that the check on outstanding is being properly carried out by the Chief Goods Superintendent or other staff empowered in this behalf vide Para 2048, Station Master at these stations should personally test check at least 15 items appearing in the outstanding with packages on hand. After the Station Master has applied the check and has satisfied himself that a complete check on the previous month's outstanding has been made by the Chief Goods Superintendent or other staff empowered in this behalf, he should give a certificate in the pro forma appearing at Appendix XX/E , at the foot of the inventory. 2053. Goods balance sheet—After the accounts for the last period have been tested in the manner indicated in paras 2037 to 2047, goods balance sheet should be prepared in form prescribed for the purpose by the railway administration. The principle underlying the preparation of a goods balance sheet is the same as for a coaching balance sheet (Para 1338). 2054. Debit entries of a station goods balance sheet.—The debit entries of a goods balance sheet mainly comprise of the following items :— (1) The debit balance, if any from last month's account. (2) The traffic earnings of the month according to various heads of account as detailed in several returns and statements particularized in the form of the balance sheet. (3) Undercharges advised during the month by the Traffic Accounts Office. (4) Discrepancies advised by the Traffic Accounts Office and the Cash Office, not previously taken into accounts. (5) Siding charges as per the register of siding charges. (6) Value of stamped indemnity notes. (7) Crane charges. (8) Deposits of wagon registration fees as per relevant register. (9) Excess in booking. (10) Miscellaneous transactions not shown in the returns.—Of these, full particulars should be given, i.e., reference to the cash transmit note of miscellaneous receipts (Com / C-11 Rev.). 2055. Credit entries of a station goods balance sheet.—The credit entries of a station goods balance sheet mainly comprise of the following items :— (1) Total amount of cash and vouchers acknowledged daily by Cashier as per receipt foils of the https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 10/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 cash remittance notes. (2) Special credits under the different heads provided for in the form—The details of special credits under the various headings should be posted in the appropriate space provided for the purpose in the form of the balance sheet. (3) Balance, if any, to be carried forward to next month's accounts—Full particulars of the balance should be given in the appropriate column in the form of the balance sheet with the probable date of the proposed settlement of each item and an explanation of the measures taken to obtain adjustments. 2056. Special credits.—The special credits mentioned in Para 2055 (2) mainly consist of the following items :— (1) Overcharge sheets for the regularization of errors in the use of invoices other than those representing under and overcharges in freight. (2) Paid-on charges on consignments rebooked to other stations—In such cases, full particulars including the printed number of both the original and re-booking invoices should be given. (3) Paid-on charges in connection with consignments transferred to lost property office—In such cases, full particulars including the printed numbers of the original invoice and the rebooking invoice under which the consignment is transferred to lost property office should be given. (4) Credits authorised by the Traffic Accounts Office in connection with debits withdrawn—In such cases, full particulars of the debits withdrawn together with reference to the order authorising credits should be given. (5) Refund of overcharges allowed at the time of delivery of goods. (6) Invoices twice accounted for—In such crises, reference to the returns and periods, in which the invoice is accounted for twice, should be given. (7) Other authorized items of special credits. 2057. Closing balance of a station goods balance sheet.—The closing balance of a station goods balance sheet mentioned in Para 2055 (3) consists of the following items :— (1) Unsold stamped indemnity notes on hand. (2) Admitted Cash and Accounts Office debits— In such cases, the names of the staff responsible and reference to the salary bill in which they are shown for recovery should be given in the 'Remarks' column. (3) Objected debits—Full grounds of dispute and reference to action taken for the withdrawal of She debit should be given in the 'Remarks' column. (4) Invoices in connection with which goods are on hand or not to hand, other than those requiring clearance by overcharge sheets—This should be subdivided into old invoices and current invoices (three months old.) , (5) Invoices for which copies have been called for vide para 2027 above. (6) Invoices requiring clearance by overcharge sheets.—Reference to the action take for the certification of the overcharge sheets should be given in the 'Remarks' column. (7) Outstanding list on account of wharfage and demurrage charges with reasons for outstanding — Reference to those awaiting remission should be shown in the remarks column. 2058. Classification of outstanding.—The classification and posting of goods outstanding should be done in the same way as in the case of coaching outstanding (see Para 1344). https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 11/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 2059. Transmit mema of returns.—The instructions contained in Para 1346 regarding submission of returns, preparation of transmit mema, etc., also apply in the case of goods traffic. 2060. Disposal of inward invoices.—(a) The inward invoices relating to traffic received from the Government railways should be retained as record at the destination stations except in cases where these are specifically required to be submitted to the Traffic Accounts Office as laid down in this Manual or notified separately by the railway administration. (b) The inward invoices or copies thereof relating to traffic received from the non-Government railways, steamer companies, etc., or memo invoices prepared in respect of such traffic should be despatched to the Traffic Accounts Office, in batches periodically, on the day following the close of the period. A final batch of such invoices relating to the previous month and received between the 1st and 7th of the following month should be despatched on the 8th. The invoices, duly sorted in station and serial order as per entries in the abstracts, should be submitted to the Traffic Accounts Office concerned securely stiched to the relevant abstracts. 2061. Courier system for submission of returns— (a) The Commercial Couriers should travel by the trains and on the dates notified by the Divisional Railway Manager for the purpose of collecting returns from the stations. On each trip, they will collect the returns from the stations, check them with the covering transmit memo at the station, if time permits, and acknowledge them. In case detailed check of the returns with the covering transmit memo is not possible at the station itself due to less stoppage of the train, the acknowledgement will be given for the bundle only. (b) After returning to the Divisional Office, or to the base station nominated by the Divisional Commercial Superintendent for the purpose of checking returns before being carried to the Traffic Accounts Office, the Courier will check the returns of each station with the relevant transmit memo and advise the discrepancies, if any, by wire to the Station Master concerned. It is incumbent on station staff to arrange for the immediate compilation of the returns reported as not received by the Courier and hand over the same to the Courier, on his next trip, in a separate cover marked "Returns for...............left behind on.............". (c) After the above verification, the courier will Post the returns actually received by him in the register maintained for this purpose at the base station or in the Divisional Office and take the returns to the Traffic Accounts Office for delivery. (d) In the Traffic Accounts Office, the returns should be taken over by the Accounts Clerk by actual comparison with the relevant transmit memo in the presence of the Courier. The Accounts Clerk will return the 'receipt slips' of transmit memo to the Courier after completing and stamping the same. The particulars of returns missing, if any, i.e., those entered in the transmit memo but actually not received, should be entered by the Accounts Clerk in the receipt slip which should be counter signed by the Courier. The Courier should arrange to obtain copies of such returns on his next visit to the station. (e) The receipt slips collected by the Courier from the Traffic Accounts Office will be returned by him to the station staff on a distribution list which should be prepared by the Courier and filed at the base station or in the Divisional Office as decided by the Divisional Commercial Superintendent. (f) The register of returns maintained, vide (c) above, should be put up to the Divisional Commercial Superintendent to take up with the staff at fault for missing returns, if any. NOTE : The provision regarding collection and transmission of returns to the Traffic Accounts Office through the agency of Commercial Couriers may be dispensed with at the discretion of the individual railway administrations, provided this does not adversely affect the position of missing returns on the railway. In such cases, alternate procedure for the submission of returns to the Traffic Accounts Office will be notified to the staff by the railway administration concerned. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 12/13 11/22/24, 10:53 AM CHAPTER XX INITIAL BOOKS AND RETURNS IN CONNECTION WITH GOODS TRAFFIC 2001 2062. Calendar of returns—Instructions regarding maintenance of calendar of returns have been laid down in Para 1347. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch20_data.htm#2001. 13/13