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.
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.
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 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.
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.
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.
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 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.
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