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 – Printed Card Tickets, Blank Paper
Tickets, Excess Fare Tickets etc.

2. Parcel traffic – Parcel Way Bill.

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.

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.