Indian Railways Departmental Summaries of Issues and Receipts PDF

11/21/24, 10:15 AM CHAPTER XXVII OEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 270 CHAPTER XXVII...

11/21/24, 10:15 AM CHAPTER XXVII OEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 270 CHAPTER XXVII DEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 2701. Bills have to be issued for stores supplies (debits) from Stores Depots and payment (credits) have to be made for stores received from outside sources in stores, depo all issues and in the case of receipts of stores from departments and workshops of the railway, (i.e. excluding supply by purely outside agencies), debits and credits are origi Stores Accounts Officer, the following procedure being followed. Summaries of such receipt of issue vouchers (including Depot Transfer Issues but excluding Issue Notes r sales, sales for cash and issues chargeable to Miscellaneous Advances Accounts) will be prepared periodically for each departments or workshop to be debited for credited u being carried forward periodically and, supported by copies of the vouchers included therein, will be forwarded to the department concerned. The summary issued for the la month will be the bill. This procedure enables the departments to carry out the duties at their end in connection with the vouchers progressively from period to period instea bulk of the work descending on them once a month only. The chart shown below illustrates the above procedure along with that for reconciliation together with the subsequ taken for incorporation of the transactions in the General Books. Chargeable to Departments Vouch I 2702. Departmental Summaries of Issues :—The duplicate copies of the Issue Notes (the bill foils) should be sorted according to the departments or workshop to which stor issued. They should be the checked with the advice of debits (issue Departmental Summary) received from the Computer Center. They should be then entered into Advice o should be prepared in duplicate by Carbon process in Form S. 2702. No.................................................. Summary of Issue Notes showing the total value of Stores issued to the Deptt./Divn. For the period from....................to................ --------------------------------------------------- ------------------------------------------------------------ Period Amount Remarks From To Rs. P. Brought forwerd. As per this period; Total :S Separate series of numbers commencing from unit, each month should be allotted to Debit and Credit Summaries to each department. Numbers for debit and credit summar distinguished by the letter T and 'R' respectively being added to the numbers allotted to such summaries. 2703. Each item of a voucher should be separately entered in the summaries. 2704. Deleted and provided for in Para 2702-S. 2705. Summaries of Receipts :—Advice Notes for Returned Stores (S.1539) and for Materials supplied to Stores by Workshops (S. 1531) should be sorted by the departmen concerned and checked in the same manner and summary supplied as laid down in paragraph 2701in the form shown below : Form S. 2705 ADVICE OF CREDIT No................................................................................................Depot showing the total value of stores supplied/returned to the........................................................................................................Depot by....................................................................Dept./Divn./Shop on........................................................19. Period Amount Voucher Amount From To Rs. P. No. Date. Rs. P. Carried Over.. Brought Forward Carried ove https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch27_data.htm#2702 1/7 11/21/24, 10:15 AM CHAPTER XXVII OEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 270 Total from................................................................................(date) to.....................................................................(date) as per Advice of Credit No...............................................................................date............................................................................. Total for.................................................................................................(date) as per this Advice of Credit. Total upto................................................................ Store Accounts Office, Depot....................................................... Date........................................................... 2706. Monthly Abstracts of Departmental Summaries of Issues and Receipts—After the postings for the period have been completed, the total to the end of previous period total of each summary should be entered in a Monthly Abstract of Summaries which should be maintained separately for receipts and issues in the following form. Form S. 2706 Abstract of Is; sues/Receipts of................................................................ Depot for the month of.....................................................................................................19............................................... period From To Value of issues to or receipts from Value of issues or receipts from And so on Total value of issue/or receipts Remarks Period From Value of issues to or Value of issues or receipts And so on Total value of issue or Rem To receipts from from receipts...... Total..... Agreed with the Group Leger for the Mont of.....................................................19................................................................. Stores Accounts officer...............................Depot 2707. It will be seen from paragraph 2902 that the head Capital Suspense is divided into several Main-Heads among which ''Stores Suspense" is one, which again is divided and detailed heads (for facility of reference and reconciliation with connected subsidiary registers and accounts) among which also appear headings styled 'Stores in Stock-i in Stock-Fuel (Coal), and 'Stores in Stock-Fuel (Diesel)' vide Paragraph 2903. This represents the priced ledgers. The group summaries and the Group ledger represent the r transactions in the priced ledgers. Paragraph 2613 provide j reconciliation with the Monthly Abstracts of Issues and Receipts (S. 2706). For this purpose in general and parti purpose of providing a subsidiary journal for the transactions posted in the priced ledger to facilitate the collecting together of all such transactions posted in one place with contra heads of accounts affected( whereby one journal slip could be prepared for incorporation in the account;;) the following nature of transactions should also be posted i Receipt; and Issues (S. 2706) so that it is a complete record of all transactions passing through the priced ledgers. Such transactions are those for which debits or credits are departments, or shops but against other heads of accounts under Capital Suspense. 2708. Proforma Summaries.—Separate series of summaries detailed headwise (not to be issued) should, therefore, be prepared for the following kinds of vouchers, viz. Rec for :— (a) Advices of Receipts for purchases—Imported. (b) Receipt Notes for Purchases......Indigenous Purchases by Railways including Railway Board. (c) Receipt Notes for Purchases through Centralised agencie such as DGS & D, CSRP, etc. (d) Depot transfer of Receipts and Issues. (e) Vouchers for Credits to Stock Adjustment Account (f) Vouchers for Debits to Stock Adjustment Account. (g) Vouchers for material received after fabrication. (h) Vouchers for material received on loan. Issue Summaries for :— (a) Auction Sale Issue Notes. (b) Issue Notes for Direct Sales on cash payment. (c) Issue Notes in connection with issues by debit to Miscellaneous Advances. 2709. The summaries would be prepared in the same manner as laid down in paragraph 2703, but not necessarily on the forms of Advice of Debits or Credits, and the period in the Monthly Abstracts of Receipts or Issues (S. 2706) as laid down in paragraph 2706. 2710. The total of the entries for a period in the Monthly Abstract of Receipts or Issue (S. 2706) should be reconciled with the total postings for the period with respective M of Group Summaries (S. 2709) in the manner laid down in paragraph 2613. 2711. After this reconciliation has been effected, one copy of the periodical summary of Receipt or Issue should be sent to the department concerned for that period. 2712. Time Table for dispatch of Summaries of Receipts of Issues. - As a rule, the summarie should issue without delay along with the vouchers from the Accounts Office. Accounts Office is adjacent to the depot, the summaries relating to the vouchers of the last day of a month should issue in the first week of the following month. The period https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch27_data.htm#2702 2/7 11/21/24, 10:15 AM CHAPTER XXVII OEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 270 periodical summaries shall be fixed by the FA & CAO in consultation with their Controller of Stores, subject to the condition that the summary for the last day of the month beyond the first week of the following month. 2713. Reconciliation With Group Ledgers.—At the end of the Monthly Abstracts of Receipts or issues (S. 2706) should be totaled and the Grand Total agreed with the corre the receipt and issue appearing on the Group Ledgers for the Depots, as laid down in paragraph 2617. 2714. Monthly Bills. -The periodical summary for the last date of the month should be prepared in triplicate and would form the. Monthly bill of credits or debits. Two copi should be sent to department concerned for acceptance, allocation and return of one copy. The journals slip for the month should be prepared based on the initial allocation vouchers. 2715. Register of Departmental Summaries. -A register (S. 2715) should be maintained in manuscript in two one for receipts and one for issue:; and should show the numbe last summaries and the total amount for the month and the designation and station of the departmental officers concerned. It will be used to watch the acceptances of the deb raised. On receipt of acceptance of the summary, the date., should be entered against the items concerned in the register. The register should have columns to note down the shown by the officers accepting the bills. At the end of the month the various columns should be totaled and the journal slip mentioned in paragraph 2707 prepared crediting General or Engineering Stores by contra adjustment to the transfer head concerned. 2716. Check of Departmental Summaries.—Departmental officers receiving periodical Summaries should first see from the consecutive numbering that every previous sum received, and if any have gone astray should call for 'hem or for. the copies. They should then "allocate" the summary and post the Allocation Register or Work Register, as The copies of the issue notes received with the summaries should be paired with the accepted copies of issue notes forwarded by the indenters, and should there be issue no received or received in a damaged condition, they should take up the matter with the Stores or the Traffic Department vide paragraphs (2128 to 2138); but they must in the f all issue notes into account without exception leaving any readjustments arising out of such loss or damage to be made subsequently, when the question has been settled. Th stores, should be allocated meanwhile to Miscellaneous Advances Account after duly advising the Accounts Deptt. Departmental Officers will be entirely responsible for se account is expeditiously cleared. 2717. Issues to Capital Works and to Surveys.—In all cases in which stores are issued to Works or to Surveys, a charge of 5 percent should be added to the book value of sto for this percentage charge should be afforded to Revenue A. 490. In the case of issues to all Works and Surveys not funded from railway finances i.e., deposit works for non-railway bodies on additional charge of 121% should be levied on departmental charges, giving the contra credit to earnings. 2718. Acceptance of Last Departmental Summaries.—If a Departmental Officer has allocated and posted his Summaries punctually and regularly there should be no delay i and return to the Stores Accounts Office of the last summary (i.e., bills). It is essential that the total amount of the last summary should be allocated in full. The final summa accepted should be sent to the Stores Accounts Office by the 10th of the month in which they were received. If the allocated vouchers are not received in time, the vouchers allocated based on the initial allocation of the vouchers. Any discrepancies noticed shall be adjusted subsequently. 2719. It may sometimes happen that vouchers pertaining to one branch or division are entered wrong. Mistakes of the above nature should be promptly set right when they brought to notice of the concerned Accounts Officer. But if the final summary for the month has issued that summary should nevertheless be accepted by the officer concern adjustment necessary carried out in the accounts of the following month. 2720. Issue of Transfer Certificates"—in the case of rail way/production unit where the entire Accounts Organisation is centralised in the Headquarters of the railway no tra are necessary, the necessary booking to the respective accounts being made from Journal Slips prepared on the authority of the accepted last summary or the allocation sum may be. 2721. Suspense Accounts Registers.- -Suspense Accounts Registers have to be maintained sub-detailed headwise in connection with transactions of certain categories such a suspense account, etc. in order to maintain proper accounts to facilitate recovery of dues to the railway or watch clearance of outstanding items. Such registers in connection transactions posted in the Priced Ledger are :— (a) Sale Account Registers (Para 2722) (b) Deposits Miscellaneous Accounts Register (Para 2729) (c) Miscellaneous Advances Account Register (Para 2739) (d) Stock Adjustment Account Register (Para 2740) and (e) Stores-in-Transit Account Register (Para 2746) 2722. Sale Account Registers.—Separate registers for each depot separately for and other than fuel should be maintained in the following form for recording:— (a) Sale to Railway employees (b) Sales to outside Parties—Cash sales (c) Sales to Outside Parties—Sales by tender d) Sales to Outside Parties—Auction Sales (e) Sales to other Railways (f) Sales to other Government Departments (g) Export Sales (h) Sales to Public Undertakings Form No. S. 2722 SALES REGISTER Particulars Voucher April And so on for other mon. No. Date Debits Credits Balance...... https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch27_data.htm#2702 3/7 11/21/24, 10:15 AM CHAPTER XXVII OEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS 270 2723. Debits are posted from Sales Issue Notes and Credits are posted from :— (i) Transfer Certificates in connection with cash books of the Treasurer on cash remittances into stations or the Cash Receipt issued by the Cashier of the Railw (ii) Accepted transfer certificates received from other Railways. Credits should be posted against the individual debits. 2724. Separate pages should be allotted for each auction in the case of the Register for Auction Sales Account and for each tendered in the case of sales by ten 2725. Issue Notes relating to sales.—Sales of stores by auction, and sales either directly or by tender to other railways, Government Departments, outsiders and railway accounted for through issue notes marked "sale." These should be sorted out by particular auctions, departments, offices, etc. The correctness of the quantities and changes notes should be checked with the Sale Orders or Sale Order Register (S. 2335) or Lot Register in case of auctions and eateries regarding particulars of the issue note should This issue note should then be posted into the relevant Sales Registers (S.2722). Note :—In the case of centralised Accounts