Unified Coaching Theory English PDF

Chapter 14: - TRAFFIC ACCOUNTS _______________________________________________________________________ Introduction -Indian Railways is a Government as well as Commercial organisation. Investment on Indian Railways is done by the Central Government. Transport services provided by Railways to g...

Chapter 14: - TRAFFIC ACCOUNTS _______________________________________________________________________ Introduction -Indian Railways is a Government as well as Commercial organisation. Investment on Indian Railways is done by the Central Government. Transport services provided by Railways to general public are in the form of passenger traffic & goods traffic. Recovery of charges for services rendered is done at station and accountal of the same is also done at station. Accountal of all transactions carried out at station is necessary. Initial vouchers are issued in lieu of cash collected for accountal, which are as under 1. Passenger Traffic –computer Printed Tickets (CPT), Excess Fare Tickets etc. 2. Parcel traffic – Parcel Way Bill(PWB). 3. Goods Traffic – Invoice. Entry of all issued vouchers is done in the books of accounts, based on which returns are prepared. These are prepared on daily, periodical, and monthly basis, and submitted to traffic accounts office and other higher officials. Returns submitted to the accounts office are subjected to internal check to ensure that the amount is collected as per rules and accounted for correctly. It is also ensured that Railways has not sustained any loss. Initial records / books maintained at stations are as under- 1. Daily Train Cash cum Summary Book (DTC). 2. Parcel Cash Book 3. Parcel Delivery Book 4. Goods Cash Book 5. Goods Delivery Book Returns submitted by stations - 1. Passenger classification. 2. Blank Paper ticket and Excess fare ticket return. 3. Inward / Outward to pay summary. 4. Machine Prepared Abstracts / Converted Abstract. 5. Wharfage Charges and Demurrage Charges statement. 6. Siding Charges statement. 206  During internal check if it is found that Railways have sustained financial loss, error sheet will be issued for recovery of loss from defaulting employee. Ticket indent – Document through which printed card tickets are demanded is known as ticket indent. Printed tickets are demanded from printing press through Traffic Accounts Office. Ticket Estimate Register – Stations are required to place indent for all those stations for which tickets are sold. However stations are not required to place indent for destination stations where – 1. Destination station is up to 250 Kms. and annual sale of tickets is up to 400. 2. Destination station is beyond 250 Kms. and the annual sale of tickets is up to 200. Quantities for which indents are to be placed are based on an average monthly sale effected during preceding year (12 months}. For this purpose it is necessary to record monthly sale during last 12 months. Register maintained for the purpose is known as ‘estimate register’. This register is normally maintained for a period of three years, i.e indents for 3 years are prepared on the basis of this register. This register is subject to check by Commercial Inspector and verification by Travelling Inspector of Accounts (TIA) who will sign the same in token of verification. Estimate will be prepared in three copies which are utilized as under. 1. Record 2. Traffic Accounts Office 3. Printing press Types of Ticket Indents - There are four types of ticket indents– 1. Ordinary Ticket Indent 2. Emergent Ticket Indent 3. Telegraphic Ticket Indent 4. Recalled Indent Ordinary Ticket Indent – This is prepared in form no. T/Com./14 (Revised) in five copies by carbon process. This indent prepared on the basis of estimate register will 207  be sent to traffic accounts office on nominated dates. The five copies prepared are utilized as under – a. Record b. Printing Press c. Accounts Office d. Receipt Note e. Delivery Note The record copy is retained by the station and remaining four copies are sent to Traffic Accounts Office. Traffic accounts office will check these copies to ensure that quantity, station to, station code, fare etc. are correct. Accounts Office is allowed a period of seven days for checking. Post check all copies are sent to printing press. After completion of printing press will retain its copy and accounts copy will be sent to Accounts Office. Receipt note and Delivery note copies will be returned to station along with printed ticket bundles. Station master will check the tickets received and send the duly acknowledged Receipt note to Accounts office, who in turn will return the same to printing press after necessary action. Delivery note copy will be retained by the station & pasted with the station record copy. Emergent indent - When it becomes apparent that stock for any station is likely to last for a period of two months only, the indent prepared to arrange immediate supply of tickets is called emergent ticket indent. This type of ticket indent is also prepared in five copies. The word ‘emergent ticket indent’ is clearly written on the indent. The same is verified immediately by Accounts Office and sent to printing press. Press will also arrange immediate supply of tickets. Telegraphic Indent Register - When the stock of tickets available for a particular destination is sufficient to cater the requirement of only one month, i.e. tickets have not been supplied in spite of submission of Emergent Indent; intimation is given to Accounts Office, printing press, and Divisional Commercial Office through telegram, which is known as Telegraphic Ticket Indent. Printing press will complete the work on the basis of telegram and formal copy of indent will be sent in due course. 208 Recalled indent – Soiled tickets available with the stations (tickets defaced due to termites, water etc.) should mandatorily be returned to Printing Press. The details of soiled tickets should be entered in a prescribed format duly quoting the reasons for return. This indent is known as Recalled indent. In case the value of tickets to be returned is more than a specified amount, DCM nominates a commercial officer. He will supervise the work and ensure correct return of tickets to printing press. Clear acknowledgement should be obtained and pasted along with record. Entry to that effect should be made in ticket stock register. Presently disposal of soiled tickets is done at stations itself in presence of Accounts, Commercial and RPF representatives. Classification of stations The class of stations, basis and periodicity of placing ticket indents is as under – Class of Basis Periodicity Reserve stock station Stations where monthly sale of A 4 months 5 months tickets is more than 50000 Stations where monthly sale of B tickets is more than 20000 but 6 months 4 months upto 50000 Station where monthly sale of C 12 months 4 months tickets is upto 20000 The quantity to be indented class wise will be as follows – A. Class “A” – Average monthly sale X 4 months + Average monthly sale X 5 months reserve stock – stock on hand. B. Class “B” – Average monthly sale X 6 months + Average monthly sale X 4 months reserve stock – stock on hand. C. Class “C” – Average monthly sale X 12 months + Average monthly sale X 4 months reserve stock – stock on hand. Rounding off indent - Where the quantity to be indented is less than 1000, the same will be rounded off to 1000, i.e. minimum tickets that can be indented is 1000. However if 209 the requirement of tickets is more than 1000, the same will be rounded off to next 250, eg – if requirement is of 1670 tickets, it will be rounded off to 1750. Indent for blank computer generated tickets – Reserved as well as unreserved tickets are being issued through computer at a majority of stations. Their accountal is also done through computer. These tickets bear 8 digit pre-printed serial nos. Blank computer generated tickets fall under stock item category. Demand for the same is placed based on estimate prepared on the basis of actual sale. It should be checked by a Commercial Inspector and verified by Travelling Inspector of Accounts (TIA). These tickets are received in rolls. Indent for these tickets is prepared by Divisional Commercial Stores in 4 copies as under - 1. Assistant Materials Manager, Printing Press / Byculla. 2. FA&CAO (Traffic) 3. CCM (PS) 4. Record. Assistant Materials Manager will arrange supply of these tickets to Divisional Commercial Stores as per demand, which are further supplied to stations as per requirement. Daily Trains Cash-Cum-Summary Book (DTC) - Daily Trains Cash-Cum-Summary Book is a complete record of coaching earnings. This book is maintained shift-wise at stations where booking is done round the clock. Where booking is not done round the clock, this book is maintained train-wise. Entries in the book are done on completion of shift or after departure of train. This book is maintained in 4 parts – Part I - Passenger earnings (Local) Part II - Passenger earnings (Foreign) Part III – Other coaching earnings. Part IV – Cash vouchers. Part I - Passenger earnings (Local) – Accountal of printed card tickets and blank paper tickets sold for local destinations is done in this part separately. Part II - Passenger earnings (Foreign) - Accountal of printed card tickets and blank paper tickets sold for foreign destinations is done in this part separately. Part III – Other coaching earnings – Accountal of earnings other than printed card tickets and blank paper tickets is done in this part, eg – wharfage and demurrage 210 charges, earnings from cloak room, livestock, luggage etc. Entry for other coaching earnings is done on the basis of cash book maintained separately for individual services. Part IV – Cash vouchers – Accountal of vouchers received in lieu of cash during authorised transactions is done in this part. Entry of vouchers accepted during withdrawal from station earnings is also done in this part. Daily Trains Cash-Cum-Summary Book is maintained in Form no. COM / C / 4 AND 5 revised with following columns – 1. Station Code 2. Name of destination station. 3. Fare. 4. Opening number of tickets. 5. Closing number of tickets. 6. Number of tickets issued (Gross) 7. Number of Non-Issued tickets 8. Number of tickets issued (Net) 9. Amount This book is totalled on daily, periodical and monthly basis, the procedure for the same is as under- 1. Daily – Totals of part I, II, III & IV are done on daily basis. After this totals of part I, II & III are added. Total of part IV is deducted from above total arrived. The resultant amount will indicate responsibility of the Station Master, which will be compared with the Cash available at station. If found correct the amount will be sent to Chief Cashier as per laid down procedure. If the cash is short, the same should be made good by the responsible employee immediately. If found excess, the same will be accounted for as “excess in booking”. To arrive at the days total, amount of all shifts / trains are added. 2. Periodical – Periodical total of DTC is taken, i.e, total for 1st to 10th, 11th to 20th and 21st to last date of the month. Advance statement of coaching earnings is prepared on the basis of these periodical totals and submitted to Accounts Office as per periodicity. 3. Monthly - At the end of the month all parts of DTC are totalled separately and on the basis of these totals, monthly statements and returns are prepared. Entry of 211  amount shown in these statements and returns is done in Balance-Sheet. These statements and returns are sent to Accounts Office along with Balance-Sheet. There is no need to write first three columns, i.e., station code, name of destination station and fare manually. Instead a list provided by Traffic Accounts Office is pasted. This list is known as Roneoed List. Accountal and Disposal of Non-Issued Tickets – Ticket is the initial voucher issued to a passenger. Passenger may return the ticket in the event of missing the train, cancellation of journey or for up-gradation to higher class. The ticket so returned is distinctly cancelled and is known as Non-Issued ticket. In the event of wrong issue of ticket by booking clerk, the same is also cancelled and treated as non-issued ticket. If the ticket is cancelled on request from passenger, refund is granted after deducting clerkage charges. The returned tickets are cancelled clearly quoting the reason for cancellation. At the end of the day a statement of non-issued tickets is prepared containing information, viz- ticket no., reason for cancellation, amount deducted, amount refunded etc. This statement is known as “daily statement of non-issued tickets”. On the basis of this statement entry for the deducted amount is made in part III of DTC. All the non-issued tickets are sent to Accounts Office along with daily statement. Monthly statement is prepared at the end of the month on the basis of daily statement and is sent to Accounts office along with passenger classification. Passenger Classification – This is a monthly statement prepared separately for printed card tickets, blank paper tickets (local & foreign) in prescribed format. This statement is prepared on the basis of DTC and is known as ‘Passenger Classification’. This statement contains following columns- 1. Station Code 2. Name of destination station. 3. Fare. 4. Opening number of tickets. 5. Closing number of tickets. 6. Number of tickets issued (Gross) 7. Number of Non-Issued tickets 8. Number of tickets issued (Net) 9. Tickets issued at concessional rates. 10. Amount 212  As per rule blank paper tickets can be issued only in case of non-availability of printed card tickets. No. of non-issued tickets is tallied with statement of non-issued tickets. This statement is sent to Accounts office along with passenger classification. Passenger Classification is prepared in duplicate by carbon process and the amount shown in this is entered on the debit side of balance-sheet. Passenger Classification is prepared by all stations opened for passenger traffic and sent to Accounts office. If in any month there is no sale of tickets, previous month’s passenger classification is again prepared and submitted mandatorily to Accounts office. Station Balance Sheet - Station Balance Sheet is a monthly statement which is prepared in prescribed format and sent to Accounts Office. It has two parts. Left side is known as “Debit” side and right side as “Credit” side. Debit side indicates the responsibilities of station, which are posted under heads- opening balance, current debits, and special debits. All responsibilities are posted separately as per service. Credit side indicates discharge of responsibilities which are posted under the heads- cash & cash vouchers and special credits. Apart from this closing balance is also shown on credit side. This indicates un-discharged responsibilities of station at the end of the month. Closing balance is also known as ‘station outstanding’. Debit and credit sides are totalled separately which should be equal. Coaching Balance Sheet should be prepared by 3rd of the following month and submitted to Accounts Office by 5th of the following month 213  Station Balance Sheet Station Name -------------- Month & Year----- Debit Particulars Amt Credit Particulars Amt I) Opening Balance I) Cash and Cash Vouchers i. Impress / floating cash 1. ii. Cashier’s debits 2. iii. A/Cs office debits / error sheets 3. a. Admitted debits. b. Not-admitted debits. iv. Wharfage / Demurrage 30. v. Cost of Government Publications 31. II) Current Debits II) Special Credits i. Passenger Traffic Local (PCT) i. Credit Advice Not ii. Passenger Traffic Foreign (PCT) ii. Deduction list iii. Passenger Traffic Local (BPT) iii. Remission order iv. Passenger Traffic Foreign (BPT) iv. Transfer to LPO v. Parcel Traffic(Local) v. Transfer to other stn vi. Parcel Traffic(Foreign) vi. Return to supply officer. vii. Wharfage / Demurrage viii. Excess fare ix. TTE / TC Cash x. Cloak Room Charges xi. Luggage, Livestock etc. III) Closing Balance III) Special Debits i. Impress / floating cash i. Cashier’s debits ii. Cashier’s debits ii. A/Cs office debits / error sheets iii. A/Cs office debits / error a. Admitted debits sheets b. Not-admitted debits a. Admitted debits iii. Sundry & Misc. earnings b. Not-admitted debits iv. Transfer from other stations iv. Wharfage / Demurrage v. Cost of Government Publications v. Cost of Government Publications Total Total 214  Parcel Cash Book – This is an important book maintained at stations. Entry of all Parcels Way Bills (PWBs) issued in a day is done serially in this book. Even if a Parcel Way Bill is cancelled, its entry will be done in this book with remark “Cancelled”. This book is maintained separately for local and foreign traffic. Entry is made in part III of DTC on the basis of totals of this book. This book is maintained in two copies by carbon process. At the end of the month cumulative total is taken and posted on debit side of the balance sheet. Carbon copy is sent to Accounts Office along with accounts copies of PWBs. In the cash book maintained for foreign parcel traffic, separate columns are provided for individual railways. Entry is made in column of the railway on which destination station is situated. This cash book is also known as ‘columnar cash book’. Parcel Delivery Book – This is an important book maintained for inward parcel consignments. Entries in this book are done on the basis of guard foils of PWBs. PWBs received at station are subjected to 100% check. Under charges / over charges if detected are entered in relevant columns of PWB. After this following information is written in delivery book with the help of PWB – 1. Parcel Way Bill Number. 2. Name of forwarding station. 3. Consignor. 4. Consignee 5. Details of Consignment 6. Date and time of receipt of consignment 7. Train number. 8. Date and time of delivery. 9. Over charges (if any) 10. Under charges(if any) 11. Wharfage / Demurrage charges. When PWB is presented at station, it is checked as to whether the consignment has been received or not. If received, delivery is granted after collecting under charges, wharfage / demurrage charges if applicable. Entry for the collected amount is done in delivery book. At the end of the day total for amount collected is taken and the same is entered in parcel cash book. At the end of the month wharfage / demurrage due on consignments received but undelivered will be written in delivery book. Statement of collected and due wharfage / demurrage charges will be prepared, which is known as wharfage / demurrage statement. On the basis of this statement entry for wharfage / demurrage charges will be taken on debit side of balance sheet. Wharfage / demurrage statement is sent to Accounts office along with collected PWBs. 215 Coaching Returns – Statements and returns are prepared by station from time to time and submitted to Accounts office for internal check. It is ensured by the Accounts office that financial loss is not sustained as a result of transactions carried out at station. Coaching returns are as follows – A) Daily 1. Cash Remittance note 2. Daily statement of collected tickets. 3. Daily statement of non-issued tickets. B) Periodical 1. Ticket Indent. 2. Advance statement of coaching earnings. C) Monthly 1. Passenger Classification Printed card ticket (Local & Foreign) 2. Passenger Classification Blank Paper ticket (Local & Foreign) 3. Passenger Classification Government traffic (Local & Foreign) 4. Excess fare ticket statement. 5. Paid Parcel Cash Book Carbon copy (Local) 6. Paid Parcel Cash Book Carbon copy (Foreign) 7. Motor Vehicle Returns 8. Wharfage / Demurrage charges statement. 9. Telegraph earnings return. 10. List of error sheet. 11. List of certified overcharge sheet. 12. Refund list. 13. List of credit advice notes received. 14. List of Remission Orders. 15. List of items transferred to Lost Property Office. 16. Summary of Sundry and Miscellaneous earnings. 17. List of outstanding items 18. Balance sheet along with relevant returns and Annexures. 216 Cash Remittance Note– 1. The cash remitted by stations should always be accompanied by a cash remittance note in Form Com./C-9 Rev. 2. This form is serially numbered and bound in books in three foils ; one block foil and two counter-foils,.both the counterfoils should be sent along with the cash to the Cashier who will return the receipt foil thereof duly stamped with the office seal and signed by him and the Cash Witness, to the station as an acknowledgement passing on the other foil to the Traffic Accounts Office. 3. Except where otherwise specifically authorized by the Sr.Divisional Commercial Manager, only one cash remittance note should be prepared for the remittance of all the cash received at the station from all sources. 4. All the three foils of the cash remittances note should be written up by the Station Master or the Chief/Head Booking/Goods/Parcel Clerk authorized to remit the money. 5. Erasures or alterations in the cash remittance note are totally forbidden. If a cash remittance note is prepared incorrectly, it should be cancelled and fresh one prepared. 6. Particulars to be entered in the cash remittance note. (a) Details of currency notes, cheques and vouchers, which represent cash and are required to be sent to the cash office, should be entered by the stations on the reverse of the cash remittance note. The Station Master or the subordinate in charge authorized to remit the cash should see that the amount of currency notes, coins, cheques and vouchers is correctly entered in the cash remittance note, which must be personally signed by him and stamped with his station cash seal. 7. The numbers of currency notes valued Rs. 100 and above each should be entered on the reverse of the cash remittance note or on a separate sheet, if the space is not sufficient, the sheet being stitched with the cash remittance note. Details of Dividend warrants and bank drafts should be entered on the reverse of the cash remittance note in the column 'cheques'. 8. Similarly, when the space on the reverse of the cash remittance note is not sufficient to enter the details of the vouchers, a separate memo of voucher with similar columns should be prepared in manuscript, in duplicate, by carbon process showing the details of the vouchers sent with the cash. Each type of vouchers should be grouped and totalled separately' and the grand total reconciled with the amount entered on the obverse of the cash remittance note. Where one cash remittance note is prepared for coaching and goods earnings, a memo of vouchers must invariably be prepared separately for goods and coaching vouchers. The memo of vouchers, together with the vouchers, should be placed in an envelope which should be sealed 217  and the total amount of the vouchers enclosed should be clearly recorded on the outside of the cover. 9. Details of pay sheets on account of wages of staff, both permanent and temporary, who cannot be paid by the Pay Clerks within 10 days of the expiry of the wage period, should be shown separately. These pay sheets should be enclosed in separate covers super scribed 'Emergent Pay Sheets and Settlement Pay Orders value Rs......' 10. Telegraph message drafts oh which stamps have been affixed should be sent in a cover super scribed 'Telegraph messages with stamps value Rs........' and enclosed with the cash remittance note. 11. All other vouchers, which do not represent cash, such as overcharge sheets to clear station out-standings, privilege ticket orders, concession orders, etc., should be submitted to the Traffic Accounts Office, duly listed, along with the balance sheet of relevant returns. A copy of the list of such vouchers should also be kept as record at the station. 12. The number of the cash bag in which the cash is remitted should be entered on all the three foils of the cash remittance note. Treasury Remittance Note (TR Note) – 1. Remittance of cash into the Treasury or Post Office or Reserve Bank / State Bank of India. 2. In the case of railway stations or out-agencies permitted to pay their cash collections direct to local Treasury or Post Office or Reserve Bank State Bank of India each remittance should be sent to the Treasury or Post Office or Reserve Bank State Bank of India with the book of treasury remittance notes printed in blue paper in the proforma appearing at Appendix XXIV/E, which contains three foils. These foils should be filled on by the Station Master or Out-agent to show the full particulars of the remittance. 3. Escorts (either Government Railway Police or Railway Protection Force) must accompany the cash to the Treasury Post Office Bank. Station Master must arrange for an efficient escort either of Government Railway Police or Railway Protection Force as ordered by the Divisional Railway Manager to accompany the person who takes cash to the Treasury Post Office Bank. 4. The Treasury Officer incharge of Government Treasury or the Manager/Agent of the Reserve Bank State Bank of India or the Master will write, in words at the foot of each 218  form, the amount received and will retain the third foil returning the book with the. first and the second foils duly signed. The foil bearing the signature of the said officer should be sent to the Cashier along with the cash remittance note. 5. Stations authorized to remit their cash collections to Government Treasury or Reserve Bank State Bank of India or Post Office should send the vouchers to the cash office duly entered in the cash remittance note. 6. On Sundays or other holidays on which the Treasury Bank/Post Office is closed, the cash should be remitted to the cash office along with the cash remittance note for which necessary arrangements will be made by the railway administration. In exceptional cases, however, in which arrangements for safe conveyance cannot be made, the cash may, with the prior approval of the administration, be sent to the Treasury/Bank Post Office on the following day provided adequate arrangements are made, for its safe custody, while at the station. 7. Consolidated Treasury Post Office Bank receipt From the attested foils of Treasury Post Office Bank receipts, the Station Master Out-agent should prepare at the end of the month a consolidated Treasury Post Office Bank receipt in the pro forma appearing at Appendix XXIV/F, get it signed by the Treasury Officer incharge of Government Treasury or Post Master or Manager Agent of the Reserve Bank State Bank of India and forward it to the Chief Accounts Officer. Station outstanding & its clearances:- Difference between debit & credit side of the balance sheet prior to balancing the same is termed as Station outstanding. In other wards the un-discharged or unclear liabilities at the end of month appearing on the credit side of the balance sheet, under the head of closing balance are termed as station outstanding. Following items are known as station outstanding and are cleared in the following month as follows – 1. Imprest / Floting Cash - Imprest cash is provided at station so as to fulfil the requirement of change / coins during booking. Since the requirement will always exist this items cannot be cleared and will continue to remain outstanding at the end of the month. 2. Cashiers Debit – Cash collected at station is remitted to Chief cashier every day through Cash Remittance note. Credit is taken in balance sheet on the basis of acknowledgement copy of Cash remittance Note. Difference between 219  the station copy and acknowledgement copy is taken as cashier’s debit in the next month when acknowledgement is received late and credit in balance sheet is taken on the basis of station copy of CR Note. It is mandatory to clear this debit within 3 days. This can be cleared only by remittance of amount in cash. Credit will be taken in part –I on credit side. 3. Account Office Debit / Error sheet – On scrutiny of initial vouchers/ documents and returns in accounts office, debit are raised against station for financial loss sustained by the railway administration through error sheet. If debits are acceptable to station, same are known as Admitted Debits and can be cleared by recovery in lump sum from the responsible employee and credit is taken in Part – I i.e. cash. If the employee chooses to recover the amount through his pay sheet, credit is taken in part-II of the balance sheet under special credit i.e. deduction list. In the case of transfer of the responsible employee, the outstanding can be cleared for the original station by way of transfer debit to other station under Part–II. In case the debit is disputed by the station and is under correspondence with accounts office the same is known as NOT ADMITTED DEBIT. These can be cleared on issue of credit advice note by accounts office on acceptance of clarification/ justification given by station in support of amount collected by the station. This items can also be cleared technically on transfer of the item to ‘’admitted debit’’ on acceptance of the objection raised by accounts office. 4. Inward To-Pay Freight - The consignments undelivered at the end of the month are delivered in the next month and clearance is achieved by remittance of cash collected at the time of delivery. If the consignee does not come forward for taking delivery even after he is served a notice, and delivery is not taken within the stipulated period the consignment is handed over to lost property office with competent authority’s sanction, credit is taken in balance sheet under this head. If application is given by the consignee for rebooking of the consignment to new destination station, outstanding against the station is included in the amount to be recovered at new destination station and credit is taken in balance sheet under the head “paid-on-to-pay”. 220  If overcharge is noticed during the check of invoice, correct freight will be recovered and over charge will be treated as refunded. Credit for the amount will be taken in balance sheet under the head “refund list”. In case the consignment is delivered at any other station other than destination or if the consignment is lost or entirely damaged or taken back at forwarding station itself, the amount outstanding against the consignment will be cleared and special credit will be taken under the head certified over charge sheet. This sheet will be issued by the station affecting delivery in 1st case, by CCO in 2nd and 3rd case and by forwarding station in 4th case. In case of double accountal of invoice, credit will be taken on the basis of double accountal statement prepared by the station. 5. Wharfage / Demurrage - On production of RR at station by the consignee, the consignment is delivered after recovering wharfage / demurrage if due. The amount so recovered is entered in relevant column of delivery book. At the end of the month wharfage / demurrage due on undelivered consignments is also entered in delivery book, the same is totaled up and debit is taken in balance sheet. The outstanding is cleared in the next month by recovering the same at the time of delivery. Credit is taken in balance sheet under the head cash. In case application is made by the consignee for re- booking of the consignment, the amount due will be included in the new invoice i.e. to be recovered by new destination station and credit will be taken in balance sheet under the head ‘Paid-On-To-Pay charges’. In case consignee has applied for waival of wharfage / demurrage and if accepted, remission order will be issued by the competent commercial authority on the basis of which credit will be taken in balance sheet under the head ‘Remission Order’. If the consignee does not turn up for taking delivery after specified time and intimation, the consignment will be transferred to lost property office after obtaining competent authority’s sanction. Credit will be taken in balance sheet under the head ‘Transfer to lost property office’. 6. Cost of Government Publication - On demand the government publications such as time tables, indemnity bonds are supplied to station by supply officer. Debit towards the cost of the same is taken in Balance Sheet. On sale of the same credit will be taken in balance sheet under head ‘Cash’. Cost of unsold publications will appear as outstanding. This can be cleared 221  on actual sale. Out-dated publications will be returned to Supply Officer and credit will be taken in Part – II of Balance Sheet under the head ‘Return to Supply Officer’. Cash Safe:- There are two types of cash safe 1) Cash safe at station 2) Travelling Cash safe. 1) Cash safe at station 1) The station master is personally responsible for safe custody, accountal & remittance of cash. 2) Depot wise cash should be deposited after duty hours with cash supervisors/ station master 3) At station all cash received from various depot, cash supervisors/ station masters should be placed in the cash safe. 4) When cash is handed over and taken over by the staff the person receiving the amount must signed with date & time in relevant cash books. 5) Entire collection of Railway cash should be remitted to the bank or its representative as notified by DRM. 6) No part of cash should be retained without prior permission from the competent authority. 2) Travelling Cash safe. 1) Cash remittance note along with Bank challans and vouchers should be dispatched through travelling Cash safe to Chief Cashier by nominated trains. 2) When for any reason the travelling cash safe is not loaded by nominated trains the originating station master will report to DCM and advice station in the section. 3) At the last station of the section travelling cash safe will be sealed by the station master in presence of guard of the train. Commercial and Accounts officers and Inspectors should carry out surprise checks to ensure the procedure for handling, custody and remittance of cash at stations as well as for the safe transit of cash. 222  Loss or Theft of Cash safe :- 1) When stations cash be lost or stolen, wholly in part, particulars of the theft should be inform through all concerns massage. (GRP, RPF, CCM, DRM, FA &CAO(T), Chief Cashier, CCI & Sr.TIA) etc. 2) The massage should be followed by a report confirming the incident. 3) In the report full particulars of loss of cash etc. should be furnished. Obsolete Ticket – 1. Surplus, obsolete or damaged tickets and money value books, Printed tickets or money value books rendered surplus or obsolete as a result or general revision of fares or otherwise, or the tickets damaged by insects etc. and rendered unfit for use, should, after obtaining instructions from the Sr.Divisional Commercial Manager, be sent to the Traffic Accounts Office duly entered in a statement in Form Com./T-24 Rev. 2. These statements should be prepared in quadruplicate by carbon process. 3. Three copies along with the tickets or money value books should be sent to the Traffic Accounts office and the fourth copy retained at the station for record. 4. The Traffic Accounts Office will return one copy acknowledging the receipt to the station. 5. The acknowledgement should be filed with the station copy of the statement, and the particulars of all tickets and money value books returned by the station and acknowledged by the Traffic Accounts Office should be recorded in red ink against the respective entries in the stock books, so that the stock of tickets and money value books actually on hand may be readily known. Inspectors of Station Accounts will check the acknowledged copy of the statement with the stock books. 6. When obsolete tickets of the value of over Rs.3,000 are to be returned to the Traffic Accounts Office, the Sr. Divisional Commercial Manager will depute a responsible official to collect the sealed bags containing such tickets from stations and make over each bag with seals intact personally to the Traffic Accounts Office. 223