Daily Trains cash book

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

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 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 Roeneoed 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 upgradation 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.