Indian Railways Transfer Transactions PDF

11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS CHAPTER XXIX TRANSFER TRANSACTIONS, STORES JOURNAL FINAL AND ACCOUNTS 2901. Heads of Accounts,—The following heads of Acc...

11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS CHAPTER XXIX TRANSFER TRANSACTIONS, STORES JOURNAL FINAL AND ACCOUNTS 2901. Heads of Accounts,—The following heads of Accounts under "Capital" and 'Revenue' are generally operated upon the accounts books of the Stores Accounts Office which is mainly concerned with the accountal of transactions connected with 'Stores'. 2902. Capital.—Major Head—67A—Construction of State Railways-(Commercial) and 67B Construction of State Railways —(Strategic). Minor Head—71 Stores Suspense and 73 Miscellaneous advances Sub-beads : 7110—Purchases Imported 7120—Purchases Indigenous Purchase by Railways including Railway Board. 7130—Purchases through Centralised Agencies such as DGS & D, etc, 7140—Sales other than Fuel 7150—Sales (Fuel). 7160—Stores. 7170—Stores-in-Transit 7180—Stock Adjustment Account. 7190—Stock Adjustment Account—Other items 2903. For facility of reference and reconciliation with the connected subsidiary registers and accounts, the Head 'Stores' is divided into the following sub-heads and detailed heads and sub-detailed heads. Sub-head Detailed Head (i) 7111-Direct (a) 7110- Purchase by Iraported Railways Purchases including Railway Board. (ii) 7112- Purchase. through other Agencies (b) 7120- Indigenous (i) 7121- Purchases by Imported Stores Railways Purchases in including India. Railway Board (ii) 7122- Purchases from. Cottage and small Scale Board Industries. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 1/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS (iii) 7123- Purchases from. Public Sector Undertakings (iv) 7124-. Purchases from other Railways. (v) 7125- Purchases from other Government Departments. (vi) 7126-Khadi. Purchases (vii) 7127-Local. Purchases made out of Imprest (viii) 7128-. Others. (c) 7130- Purchases (i) 7131- through Imported Stores Centralised Purchased in Agencies such India as DGS&D, etc. (ii) 7132- Purchases from. Cottage and Small Scale Industries. (iii) 7133- Purchases from. public Sector Undertakings. (iv) 7134-Khadi. Purchases (v) 7135-. Purchases—Fuel (Diesel) (vi) 7136-. Purchases—Fuel (Coal) (vii) 7137-. Others (i) 7141-Sales to (d) 7140-Sales Railway other than Fuel Employees. (ii) 7142-Sales. to Outside Parties, (iii) 7143-Sales. to other Railways, https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 2/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS (iv) 7144-Sales to other. Government Departments, (v) 7145-Export. Sales, (vi) 7146-Sales. to Public Undertakings. (i) 7151-Sales to (e) 7150- Railway Sales(Fuel) Employees. (ii) 7152-Sales. to Outside Parties. (iii) 7153-Sales. to other Railways (iv) 7154-Sales to other. Government Department. (v) 7155-Export. Sales. (vi) 7156-Sales. to Public Undertakings. (i) 7161-Stores (f) 7160-Stores in Stock in Depots (ii) 7162-Stores. in Stock-Fuel (Coal) (iii) 7163-Stores. in Stock-Fuel (Diesel) (iv) 7164- Engieering. Imprest Stores (Permanent Way) (v) 7165- Engineerig. Imprest Stores (other than Permanent Way) (vi) 7166- Surplus Engineering. Stores (Permanent Way). (vii) 7167- Surplus Engineering https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 3/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS Stores (other than Permanent Way) (viii) 7168- Surplus. Engineering Stores awaiting Sales, (ix) 7169-Petty. Repair Shop. (i) 7171-Stores- (g) 7170- in-Tiansit- Stores-in- Purchases other Transit than Fuel (ii) 7172-Stoies- in-Transit-Depot. Transfer other than Fuel (iii) 7173-Stores-. in-Transit-Fuel (i) 7181- Difference between the (h) 7180-Stock ledger balances Adjustment and ground Account balances discovered by the Stock Verifier. (ii) 7182- Diiference between the ledger balances and ground. balances discovered during departmental stock verification. (iii) 7183- Differences arising out of revaluation of. stocks due to market fluctuation of Purchased stores.. (iv) 7184- Differences arising out of revaluation of stocks due to market fluctuation of shop https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 4/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS manufactured stores. (v) 7185- Differences in. book value and vaue realised in Sales. (vi) 7186-Loss in classification. of new stores as second hand/scrap (vii) 7187-Other losses i.e.. breakage, leakage or losses on Transfer (viii) 7188-. Roundidgoff. (ix) 7189-Loss. due to enemy action Stock (i) 7191 - Adjustment Miscellaneous Account-Other Items (adjusted Items through De- (ii) 7192- Value brought on books through. Depot Stock Sheets pending receipt of vouchers. 2904. Revenue.—The following are the heads of accounts under Revenue : Working Expenses : (i) Revenue Abstracts (ii) Miscellaneous Advances (iii) Deposits-miscellaneous (iv) Transfers-Divisional (v) Transfers-Railways. 2905. Transactions of receipts or payments in cash are accounted for in the following manner. In the case of moneys due to the railway, bills or other demands for payment are presented by the Railway to the parties concered, and the money is paid into Station booking offices, or to the Treasurer of the Railway. In such cases of receipts of cash, the foils of Miscellaneous Cash Remittance Notes or other cash receipts given by the treasurers show the particulars of service or stores paid for and the allocation; all such cash transactions should be posted (in Part II) of the Journal, by credit to 'Sales', etc., and debit to Transfers Revenue'. The Journal is posted from the journal slips, the account registers for the heads of accounts credited being posted directly in detail from the receipts for cash. In the case of payments by the Railway of cash for supplies or services, the Abstracts of Bills show the details of allocation for such payments. The Journal is posted directly from these abstracts, the supporting accounts registers being posted directly from bills and the vouchers in support thereof. Note.—In case of Railways, other than Open Line Railways, where the Capital Heads are alone operated, the Head 'Transfers Revenue' will not be operated. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 5/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS 2906. Adjustments on account of transactions between the Stores Department and other departments of the same railway are generally carried out internally in the Accounts Office, while those with other Railways are carried out through (Transfer Certificates'. Adjustments with other Government Departments are carried out through either the 'Exchange Accounts' or 'Cash Payments'. 2907. Transfer Certificates.—Transactions not involving the actual receipt or payment of cash relating to other divisions and branches (if the transfer certificate' procedure is adopted for internal adjustments) or other railways will be passed on to the party concerned through transfer certificates, which for facility of reference are called 'Local Transfer Certificates' or 'Advices of transfer debits or credits' in the case of transfers relating to the divisions or branches of the home railway, and 'Foreign Transfer Certificates' in the case of those relating to other railways. 2908. Local Transfer Certificates.—The adjustments in connection with the local transfer certificates will be carried out by employing a system of minus adjustments, i.e. the division or branch originating the transaction debits or credits to the head Transfers-Divisional which is accepted by the responding party by a minus debit or minus credit against the above head. The main idea underlying the above system is that the transactions under the head "Transfer Divisional' for the whole line for a particular month should be nil, unless, of course, there remains certain local transfer certificates unadjusted, at the end of the month. In the case of foreign transfer certificates the creditor foreign railway always raises a debit against the debtor railway, which is accepted by the latter by contra credit against the transfer head. 2909. Local transfer certificates will be issued from and received in the Stores Accounts office direct, while foreign transfer certificates will be dealt with exclusively in the Book Section of the Headquarters Accounts office. The various processes relating to these are described in paragraphs 2910 to 2917. 2910. Signing of Transfer Certificates.-—Transfer Certificates may be signed by the Section Officer of a section, provided they are supported by bills or vouchers assigned by a Gazetted Officer, in other cases they should be signed by a Gazetted Officer. Similarly, the acceptance of the transfer certificates received from the various offices should be signed by a Gazetted Officer unless supported by a bill or voucher duly accepted by a Gazetted Officer, in which case the acceptance on this transfer certificate can be signed by the Section Officer. 2911. Date up to which Transfer Certificates may be issued.—All transfer certificates should be issued up to a date not later than the 12th of the following month, as the Transfer Certificate received in the office against whom it is issued after the 13th will be responded to in the next month's accounts, thus increasing the outstanding at the end of the month under the head "Transfers-Divisional". 2912. Acceptance of Transfer Certificates in full.—All transfer certificates should be accepted in full; but if the entire amount of any transfer certificate does not relate to the office again-which it is issued, it should be returned unaccepted under the signature of a Gazetted Officer. 2913. Transfer Certificates Registers.—To watch the proper disposal of the transfer certificates issued and received, two manuscript registers should be maintained one each for outward and inward transfer certificates, the following forms, separate pages being allotted for each division, branch or section concerned. No. S. 2913-A Form OUTWARD TRANSFER CERTIFICATE REGISTER No. and date Sub Section Amount of T.C. Date of receipt Initials of clerk Journal Slip and name of concerned No. through clerk Dr. Cr. Accepted Unaccepted which adjusted........ Form No. S. 2913-B INWARD TRANSFER CERTIFICATE REGISTER https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 6/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS Date of Amount of transfer Sub-sec Initials of Details of return date Journal slip receipt Transfer certificate Clerk No. throught certificate Concerned which No. and adjusted date Dr. Cr. Accepted Unaccepted......... 2914. Schedule of Transfer Certificates.—After the issue of all transfer certificates for the months for which the last date is the 12th of the following month, a consolidated schedule (Form S. 2914), showing the transfer certificate No. and amount, separately for debit and credit, for all transfer certificates issued against each section, division and branch should be prepared and issued. These schedules arc of importance in the reconciliation of the head 'Transfers— Divisional, Branches or Section' and should be very carefully prepared. The Transfer Certificates from other offices should be carefully scrutinized, before being returned. 2915. These schedules should be returned to the issuing office by about the 18th of the following month to which they relate, and in case of non-receipt of accepted schedules, telegraphic reminders should be issued so that the transactions relating to a month may be duly accounted for in the same month's accounts. 2916. Adjustment with Foreign Railways.—In case it is desired to issue a transfer certificate against a foreign railway, the relevant voucher or, in the case of cash payment or recovery, a bill (quoting reference to the authority) along with the necessary certificate should be sent to the Book Section with a memo showing the allocation against the amount to be adjusted in the Stores Accounts Office. The Book Section, on receipt of the acceptance by the railway concerned, will issue a memo intimating the fact, when necessary adjustments may be carried out. Similarly the Book Section will send with a memo, any foreign railway transfer certificates received by it for acceptance and the latter should be adjusted in the Stores Accounts Office after necessary verification. 2917. The mema received from the Book Section should be registered in the inward transfer certificate register and their proper disposal watched by the Journal Keeper in the same manner as in the case of inward transfer certificates. 2918. Adjustment with Government Departments other than Foreign Railways.—All exchange accounts with Civil, Military Postal and Telegraph Departments, where exchange account facility is available, will be controlled by the Book Section. The items pertaining to the various branches will be intimated to or by it through a mema sent along with the necessary vouchers. These mema should also be registered in the transfer certificates register and adjusted after due verification. 2919. In case it is proposed to originate an entry under the above head, the Journal slip should be prepared on the authority of a bill accepted by the officer against whom the item, is adjustable. 2920. Summaries of Transfer Adjustments.—Summaries of all transfer adjustments with other railways, and accounting offices of the Civil, Military and Postal authorities should be prepared and sent along with the consolidated Journal entry to the Books Section. Reference should be quoted to the mema of the Book Section through which the intimations for adjustment were received, and necessary vouchers sent in support of adjustments originated by the Stores Accounts Office. 2921. This record should be kept in a form as shown below, to bring together the whole of the debits and credits under the supense heads mentioned above. Form No. S. 2921 THE STORES JOURNAL Date of receipt Vouchers and Particulars Heads of account Heads of account Reference to date debitable / creditable/ Journal Slip creditable debitable...... https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 7/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS 2922. The journal will be maintained in two parts with separate folios each month for each part. Part I will collect all the transactions connected with the receipt of stores, Part II with relate to the issue of stores. The following will be the nature of Journal entries affecting each head of account in the Journal (vide Paragraphs 2902 to 2904). 2923. Purchases Imported (Capital 7110).—The debit to the head will be through Advice of Payments (received from the High Commission of India by credit to Transfers Railways Secretary Railway Board) or the debit scrolls issued by Reserve Bank of India or cash. This account will be credited through a Receipt Advice by contra debit to P. 7160 'Stores in Stock'. If the consignee Railway happens to be a foreign Railway, the debit to the head will be through a Foreign Transfer Certificate. 2924. Purchases—(Capital 7120 and 7130).—The credit to this head of account will be through a monthly Journal entry prepared from the grand total of the Group Summary for Purchases (vide paragraph 2521 (a) in the case of railways with decentralized inspection, or the grand total of the summaries of credits to Purchases Account (vide paragraph 2808) in the case of railways with centralized inspection, by contra debit to the head 'Stores in Stock' (Capital 7160 (ai) or (bi) for the value of stores posted in priced ledgers in the accounts of the same month, the balance appearing as a debit to the head 'Stores-in-Transit'. The debit to head 'Purchase' will be through the Abstracts of Audited Bills by credit to 'Cash' and through Transfer Vouchers and Exchange Accounts, by credit to other railways and departments on account of adjustments made on their bills. 2925. Deposits Miscellaneous.—Besides the items appearing under the head as mentioned in paragraph 2729, this head will be credited with the value of stores obtained on loan from other Railways or Government departments by debit to 7160 'Stores' and will be debited per contra, when the Stores are returned. 2926. Miscellaneous Advances (Capital 7300).—This head will be debited with the value of stores issued on suspense account by credit to 'Stores' and will be credited when the stores are returned by debit to 'Stores' and will be credited when the stores are returned by debit to 'Stores' or to the final heads of account. 2927. Sales (Capital 7140 and 7150).—In the case of cash sales, auction sales or sales by tender where the value of material sold by the Railway is received in advance of actual issue of stores, the credit to this account will appear earlier than the debit. The credit will be by debit to 'Cash'. In other cases, i.e. direct or tender sales to other Railways or Government departments the debit will appear first by credit to 'Stores' for the value of stores at the sale rates. The credit will be received through Transfer Certificates or Exchange Accounts by debit to the 'Transfer Railways'. 2928. 'Stores' -(Capital 7160).—The transactions affecting this head are in respect of the value of stores received or issued from a stores depot. The debits to this head are by credit to the following heads, in addition to those already mentioned in paragraph 2923 et seq. (i) The 'Transfers—Workshops' on account of manufactured articles supplied to store depots and also the value of stores returned to depots. (ii) To 'Transfers-Divisional' on account of stores returned by departments to depots. (iii) To Imprest Accounts (all categories) Engineering Plant Account and Surplus Stores Account on account of Stores returned to the Stores Depots. (iv) To the Depot Transfer Account, (v) To the Stock Adjustment Account. Note.—All items that can be identified abilities chargeable to Works for which separate Works Registers exist, should not pass through 'Stores in Stock' or any other Stores Suspense head and should be debited/credited to final heads of account. 2929. The credit to the head 'Stores' will be by debits to Transfers Workshops, Transfer Divisional, the Depot Transfer Account, Store-in-Transit account and the Imprest Account (all Categories), in addition to the heads of accounts already mentioned in paragraphs 2923 to 2927. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 8/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS 2930. The Stock Adjustment Account.—The debits and credits to this head of account will be chiefly by contra adjustment to 'Stores' (Capital 7160) except in the case of the adjustment against the Revenue Abstracts, in clearance of the half-yearly balances under this head of account and also due to booking of petty differences to this head vide paragraph 2547-S. 2931. The other heads of accounts are self-explanatory. 2932. Journal Entry Slips.—Journal slips debiting or crediting the various sub-heads of accounts noted above will be generally prepared at the end of the month from the several suspense registers. Miscellaneous debits and credits not emanating from any of the suspense registers will be prepared from the original vouchers themselves. Separate journal slips should be prepared for Capital and Revenue and signed by a Gazetted Officer. They should then be numbered (separate series being allotted each month to Capital and Revenue), and posted in the journal, Capital and Revenue journal slips should be separately filed, month by month. 2933. Consolidated Journal Slip.—The Journal keeper should satisfy himself, particularly with reference to the entries regarding Transfers—Railway and Divisional, that all the transactions of the month have been brought to account. The journal should then be totalled and consolidated journal entries (one for Capital and the other for Revenue) should be prepared. In preparing the journal entry, transactions carried directly into the General Books, e.g. cash payments (on receipts) for stores should be disregarded - Special care should be taken to see that: (i) the amounts shown as debit and credit against 'Transfers State Railway Revenue' in the Capital Account agree with those shown as credit and debit against 'Transfers State Railway Capital' in the Revenue Account; (ii) the total amounts of debit and credit under "Transfers, Divisional or Branches or Sections" agree with the amounts as accepted by the sections and branches concerned through the monthly schedules; and. (iii) the amount shown as minus debit and credit against "Transfer Stores", i.e. respond in entries for transfers originated by the Divisions, branches, Sections agree with those accepted through their schedules. 2934. The consolidated journal entry will show only the totals of the debits and credits to each head of account maintained in the Stores Journals. 2935. The journal entries should be signed by the Stores Accounts Officer and forwarded to the Book Section for incorporation in the accounts of the Railway. 2936. Subsidiary Register for Capital Account.—The transactions relating to the Capital heads of account for the 'month' and from the commencement of operations' should be shown in the schedule of capital expenditure accompanying the monthly Capital Account Current of the Railway submitted to the Railway Board. 2937. As the heads of account operated upon in the Stores Accounts Office are mainly suspense heads of account detailed headwise, it is necessary that the balances under each detailed head are reconciled and proved with the General Books. For this purpose, a subsidiary register should be maintained by the Book Section for these detailed heads of account, in which should be shown opening balances, debits and credits during the month, and the closing balances in the following form. Separate pages should be opened in the register for each head of account appearing in the Journal and a summary of each head of account prepared at the end. The correctness of balances in this monthly summary should be certified by the Book Section. Any discrepancy found as a result of its reconciliation with the Book Section, if any, put up to the gazetted officer within 10 days of of the close of the accounts for the month. Form No. S. 2937 FORM OF SUBSIDIARY REGISTER Sub-Head................ Detailed Head..................................................... Month Opening Balance Debits Credits Closing Balance..... https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 9/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS 2938. Decentralised Stores Accounts Offices.—When stores accounting has been decentralised, there arises the need for such an office submitting a monthly statement of Stores Transactions to the General Office in the form shown below. The form is self-explanatory. Form No. S. 2938 Statement of Stores Transactions For the month of..............................................at..................................................................................................Depot. Debit Credit Rs. P. Rs. P. I Opening balance on 1st.........................19 V. Issues during the month II. Receipt during the month (a). Transfers to other depots (a). Transfer from other Depots (b) Issue to Departments or Divisions (b). Returned by Departments or Divisions (c). Issue to Workshops (c). Purchased in India VI. Sales (d). Purchased throught the Director VII Stocks Adjustment Account. General Stores London. (e). Manufactured articled received form Other transactions (Vide particulars in the attached VIII Workshops schedule ). III. Stock adjustment Account IX. Closing balance on 31 Other transactions (Vide Particulars in the IV................... attached schedule). Total. Total. No.................................................................Dated...........................................................................19................................ Forwarded to the Chief Accounts Officer (Stores). Certified that I have personally satisfied myself that all the processes of work and checks prescribed have been strictly observed in connection with the preparation of the above accounts. Stores Accounts Officer Depot. 2939. The opening and closing balances should agree with the balances appearing in the Depot Group Ledger (S. 2617) for the month. 2940. The account should be accompanied by such schedules as may be prescribed by the Chief Accounts officer. The accounts of the various account offices should be consolidated in the Head Office in the form shown below. The further procedure of accountal will be on the same lines as laid down in the previous sections. Form No. S, 2940. Abstract of Stores Transactions for the month of........................................... 19............................................................................. Dr. Cr. Name of Depot or stores Accounts II Receipts during the month Total (Branch) office Opening Balances Depot Transfer (a) Returned Stores (b) Purchases in India (c) English Purchases https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 10/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS Manufactured in shops Stock Adjustment Account III Suspense IV Other Transaction Book Transfers Sales Total Debit of each Depot. Transfers to Depots (a) V Issues during the month Issues to Departments others than shops (b) Issues to Workshops (c) Sales VI Stock Adjustment Account VII Other Transactions VIII Closing Balance IX Total Credit of each Depot.. Remarks. 2941. Annual Accounts.—The following annual accounts should be submitted by the Stores Accounts Office to the Book Section on the prescribed dates :— (a) Capital and Revenue Accounts. (b) Finance Accounts. , (c) Appropriation Accounts. Detailed instructions regarding the preparation of each of the above accounts appear in the Accounts Department Code. Material in connection with the preparation of (a) and (b) above is generally obtained from records maintained in the Stores Accounts Branch itself. Whereas the explanations for variations between the original grant and the final grant and between the latter and the actual expenditure under the various sub-heads of the Appropriation Accounts, will be framed in consultation with the executive, if necessary. These should then be incorporated in the accounts submitted to the Book Section. For this purpose statements showing the figures of the original grant as compared with the final grant and the latter with the actual expenditure, should be sent to the Controller of Stores or other executive officer concerned, sufficiently in advance to admit of the accounts being sent to the Book Section in time. 2942. Exhibition of losses in the Accounts under the following heads : (i) Physical losses; (ii) Losses due to variation in prices; (iii) Losses due to obsolescence and deterioration. The physical Losses of stores will be generally speaking, the shortages of stores discovered during verification of stocks. But all the deficiencies of stock are not to be considered, ipso facto, physical losses. The losses are generally attributed by the depots to the following reasons: (a) Retail issues. (b) Leakage, etc. (c) Turn of scale. Losses arising out of retail issues, or leakages are not strictly speaking, physical losses though the former may partly be a physical loss and as most of the losses will be due to (a) and (b), the entire amount may be taken as physical loss. Clause (c) is, however, compensatory and losses attributed to this cause only should not be classed as 'Physical losses'. Losses under https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 11/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS (ii) will be those shown under relevant detailed head of the Stock Adjustment Account, Losses under (iii) for which the Stores Department is responsible will be shown under relevant detailed head of the Stock Adjustment Account, and those for which other departments are concerned will be debited them and will be accounted directly by the Accounts Officers concerned to the Book Section of General Branch, where they will be consolidated. While scrutinizing the explanations given on stock sheets, Inspectors of Stores Accounts or Stock Verifiers should keep note of all physical losses of stores and submit an annual statement to the Stores Accounts Officer by the 30th April each year. 2943. Annual Statement of Expenditure on Stores,—A return showing the value of stores purchased every year should be compiled in the form shown below and submitted to the Railway Board by the 25th May of the year following the one to which the statement relates : Form No. S. 2943 STATEMENT OF VALUE OF STORES PURCHASED DURING THE YEAR Note.— Column headed A indicates value of stores imported direct. „ ,, B indicates value of imported stores purchased in India. „ „ C indicates value of stores of Indian manufacture or of indigenous origin. In thousands of Rupees Class Description A B C 1 2. A Bridgework and its parts, fittings and special fastenings.. B Engineering Plant and components including all hand and power machinery.. C Workshop Machinery, Plant and equipment including Pneumatic machinery and tools.. D Permanent way material and Track Tools.. Ea1 Steam Locomotives : their parts and fittings only, excluding electrical material.. Electric Locomotives : their parts and fittings only, excluding (i) Rolling Stock Ea2. electrical traction equipment, (ii) Other electrical material Diesel Locomotives (all types) : their parts and fittings only, excluding (i) Rolling Ea3.. Stock electrical traction equipment, (ii) other electrical material. Railway Carriage, Electric Multiple Unit Stock and Wagon under frame components Eb1 only, excluding (i) Rolling Stock Electrical Traction Equipment, (ii) Train lighting. Equipment (iii) other electrical material. Railway Carriage, Electric Multiple Unit Stock and Wagon body components only, Eb2. excluding electrical, rubber and textile fittings. Automatic Vacuum-brake Equipment and its parts and fittings other than rigging and Evb. parts exclusively used on locomotives.. Eb5 India rubber fittings for Eb1 and Eb2 other than those under Evb.. Trimmings (that is, textile, fiber, and leather articles used for furnishing railway Eb6. carriage interiors), and roofing, flooring and sewing materials Fc1 Rail Motors : their parts and fittings only.. Fc2 Road Motors and their parts and fittings.. Building material, water mains, sewage system and track and yard enclosing material, F1. and all other parts and fittings. F2a Signal and Interlocking materials mechanical, single wire, and their parts and fittings.. F2b Signal and Interlocking material, mechanical, double wire, and their parts and fittings.. F2c Signal and Interlocking material, electrical and their parts and fittings.. Ga Small tools and hand tools excluding machines.. Hardware, copper, tin and zinc ware, that is all simple materials in common use G(b). manufactured from raw materials. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 12/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS G(b)2 Oil and Petrol Lamps and their parts and fittings.. All Leather, Canvas and India-rubber in bulk and articles made from them which are G(b)3. not included under other heads. G(b)4 Metals.. G(b)5 Painter's Stores.. G(b)6 Timber.. G(b)7 Fuel and Fuel oil.. G(b)8 Furniture, Crockery, Cutlery, Napery, and House Furnishings.. G(b)9 Cloth, Clothing and Personal Equipment.. G(b)10 Miscellaneous Stores, Lubricating Oil and Grease.. G(b)11 Stationery and Forms.. Drawing, Mathematical and Surveying Instruments, and Material Laboratory G(b)12. Apparatus. G(b)13 Printing Press Equipment.. Generators, Switch Gear, Transformers, Converters, Motors i.e. Electric Plant H(a). generally, but excluding Electric traction Sub-Station, and Rolling Stock Equipment. Train lighting and Locomotive (all types) Lighting Plant and Material including H(b). Dynamos, Switchgear, Coupling and Batteries. Distribution and Transmission Line Materials for use overhead lines for electrical H(c) distribution as apart from materials and equipment for telegraphs and telephones and. electrical traction. H(d) Electrical Fittings, Cables and Insulating Materials.. H(e)1 Telegraph and telephone Equipment.. H(e)b Wireless Equipment.. H(f)1 Electric traction Equipment—Sub-station Equipment.. H(f)2 Electric traction Equipment—Rolling Stock traction Equipment, all types.. Electric traction Equipment— Transmission and Distribution line materials and H(f)3. Equipment. Rolling Stock—Locomotives of all types, steam, electric and diesel locomotives etc. R(a). complete units only. R(b) Rolling Stock— Wagons and other wagon stock of all types, Complete units only.. Rolling Stock—Passenger Coaches and other coaching stock of all types (including R(c). Electric Multiple Units and underframes ), complete units only. Rolling Stock - Miscellaneous items e.g. spare Bailers Break down Cranes, Rail Cars R(d). etc. not covered under R (a), R (b) and R (c), Complete units only. All others not detailed in the above major heads.. Food grains and grocery etc.. Other Stores.... 2944. The return should show separately the value of stores imported direct, the value of imported stores purchased in India and the value of stores of Indian Manufacture or of indigenous origin. 2945. The figures required for this return should be compiled in the Accounts Office from the Annual Abstract of Group Summaries (S. 2615). 2946. At the end of the year a specimen copy of the return should be sent to the departments which make direct purchase for submission of a similar return showing the value of stores purchased by them during the year. The figures should be added to the value of stores shown in the registers maintained by the Stores Accounts Officer for exhibition in the return. This return should be accompanied by a review explaining the causes of important variations under any head compared with the previous year. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 13/14 11/21/24, 10:17 AM CHAPTER XXIX TRANSFER TRANSACTIONS https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch29_data.htm#2901. 14/14