CHAPTER XXVII

CHECK OF STATION BALANCE SHEET

2701. Station Balance Sheet.-The Station Balance Sheets, which are prepared separately for Coaching
and Goods transactions in the form prescribed for the purpose by each Railway Administration, are the
'personal accounts' of the Station Master.

2702. Chart Showing the check of station balance sheet.- The check of the Station Balance Sheet in
the Accounts Office mainly consists in bringing the figures of the various traffic earnings into accord with
the corresponding figures in the connected Returns in which the transactions have been initially brought
to account and which are checked independently in the manner indicated in the previous chapters. Traffic
receipts which are accounted for directly in the Station Balance Sheets without having been included in
subsidiary Returns such as miscellaneous receipts, are checked with the original Cash Transmit Notes of
Miscellaneous Receipts (COM/C.11 Revised) received daily in the Accounts Office in support of the
debit entries. The main headings of the Balance Sheets and the Account documents and Returns with
which these are checked are given in the charts below.

CHART SHOWING HOW STATION BALANCE SHEETS ARE CHECKED WITH ACCOUNTS
DOCUMENTS AND RETURNS

(A) Coaching Balance Sheet

DEBITS

Items in Balance Sheet Returns or Accounts documents with

which checked
1 Opening balance 1 Closing balance of the Balance Sheet for
the previous month.
2 UTS – Monthly details of transactions in UTS 2 Machine tabulation of total fares for Local
Summery Statement (M-9) traffic (Paragraph 2119).
3 Local Blank Paper tickets including Platform 3 Return of Local Blank Paper tickets
tickets, excess in booking, etc., (Appendix VII/C-CM).
4 Local Excess Fares 4 Local Excess Fare Return(COM/R.19
Revised).
5 Local luggage – Statement generated by PMS 5 Return of local luggage (COM/L.26
Revised).
6 Local animals and birds etc 6 Return of Local animals and birds etc.
(COM./L.24 Revised).
7 Local Government passengers, baggage, etc. 7 Return of Local Government passengers,
baggage, etc.(COM/P.21 Revised).
8 Local parcels outwards ‘Paid’ 8 Local outwards Paid parcels Cash
Book(COM/C 4-A).
10 Local motor-cars, carriages and boats, etc. 10 Local outwards motor-cars, carriages and
outwards ‘Paid’ boats, etc. Summaries.
 

55 
11 Local motor-cars, carriages and boats etc 11 Local inwards motor-cars, carriages and
inwards ‘To-Pay’ . boats, etc. Summaries.
12 Through passengers Ordinary-Printed ticketss 12 Machine tabulation of total fares for
Through traffic.
13 Through Blank Paper tickets 13 Return of Through Blank Paper tickets
(Appendix VII/C-CM).
14 Through Excess fares 14 Through Excess Fare Return(COM/R.19
Revised).
15 Through luggage 15 Return of Through animals and birds etc.
(COM/L,29 Revised).
16 Through animals and birds, etc. 16 Return of Through animals and birds, etc.
(COM/L.27 and 28 Revised).
17 Through Government passengers, baggage etx. 17 Return of Through Government passenger,
baggage, etc. (COM/P. 22 Revised).
18 Through parcels outwards ‘Paid’ 18 Through outwards Paid parcels Cash Book
(COM/C.4B).
19 Through parcels inwards ‘To-pay’ 19 Through parcels inwards “To-Pay”
Summaries (COM/P.8 and 9 Revised).
20 Through motor-cars, carriages and boats etx. 20 Through outwards motor-cars, carriages
Outward ‘To-pay’ and boats, etc. Summaries.
21 Through motor-cars, carriages and boats etx. 21 Through inwards motor-cars, carriages and
inward ‘To-pay’ boats, etc. Summaries.
22 Left luggage, demurrage and wharfage 22 Left Luggage, demurrage and wharfage
return(COM/D.16 Revised)
23 Sundries 23 Cash Transmit Notes of Miscellaneous
Receipts(COM/C.11 Revised).
24 Terminal tax 24 Statement of Terminal Tax (COM/T.5
Revised).
25 Error sheets and Disallowances 25 Register of Error sheets issued and list of
errors.

CREDITS

Items in Balance Sheet Returns or Accounts documents with

which checked
1 Cash 1 Cash Remittance Notes (COM/C. 9
Revised) as consolidated in the Cash
Register (A, 2721)

2 Vouchers 2 Original vouchers as consolidated in the

Vouchers Register (Paragraph 2728).

3 Special credits 3 Special credits:-

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 a. Overcharge Sheets a) Checked Overcharge Sheets
b. Re-booking (COM/0.7 Revised).
c. Credits authorized by the Accounts b) Inward ‘To-Pay Parcels Abstracts
Office and Summaries.
d. Refunds allowed at the time of delivery c) Credit Advice Notes (A. 2811).
of Parcels. d) Checked lists of Refunds
e. Freight, demurrage, wharfage or (COM/R.12 Revised
storage charges on consignments e) Lost Property Office Statement
transferred to Lost Property Office., (Appendix XXII/A-CM).
f. Way-Bills twice accounted for f) Inwards ‘To-Pay abstracts and
g. Special recoveries summaries in the cssase of inwards
‘To-Pay’ traffic and outwards ‘Paid,
parcels Cash Book in the case of
outwards ‘Paid’ traffic
g) Statement of recoveries 9COM/R.II
Revised).

4 Closing balance 4 Outstanding lists (COM/).6 Revised).

(b) Goods Balance Sheet –

DEBITS

Items in Balance Sheet Returns or Accounts documents with

which checked
1 Opening balance 1 Closing balance of Balance Sheet for the
previous month.
2 Local Goods Money Coal 2 Local goods/money coal Paid statement.
outwards ’Paid’
3 Through Goods/Money Coal 4 Through Goods/Money Coal Paid
outwards ’Paid’ statement.
4 Stamped Indemnity Bonds 6 Schedule of stamped Indemnity Bonds.
5 Siding charges 7 Statement of Siding charges(COM/S. 3).
6 Crane charges 8 Statement of Crane charges (COM/C.41
Revised).
7 Demurrage and Wharfage, etc. 9 Returns of Demurrage/Wharfage charges
charges. (COM/D.14 Revised and COM/W.6
Revised)
8 Error Sheets and disallowances 10 Register of Error Sheets issued and list of
errors.
9 Terminal Tax 11 Statement of Terminal Tax (Com/T.5
Revised).

57 
 CREDITS

Items in Balance Sheet Returns or Accounts documents with

which checked
1 Cash 1 Cash remittance notes (Com/C.9 revised)
as consolidated in the cash register (A
2721)
2 Vouchers 2 Original vouchers as consolidated in the
Vouchers Register (Paragraph 2728)
3 Special Credits 3 Special Credits.
3a Overcharge 3a Checked overcharge sheets (COM/0 7
revised.
3b Re-booking 3b Machine statement of invoices bearing
Code No.6 and statement of ‘Paid-on’
charges complied in the Accounts Office.
3c Credit authorized by Accounts Office. 3c Credit Advice Notes (A. 2811).
3d Refunds allowed at the time of 3d Check lists of Refunds 9COM/Rs12
delivery of goods. Revised).
3e Freight, demurrage, Wharfage or 3e Machine statement of invoices bearing
storage charges on consignments Code No.6 and statement of ‘Paid-
transferred to lost property office on’charges complied in the Accounts
Office.
3f Invoices twice accounted for 3f Machine prepared Abstracts returned by
destination stations for ‘To-Pay’traffic
and Paid statement for ‘Paid traffic’.
3g Special recoveris 3g Statement of recoveries (COM/R.11
Revised
3h Closing balance 3h Outstanding lists (COM/O. 6 Revised).

2703. Stations are required to send, monthly, to the Accounts Office, their Coaching and Goods Balance
Sheets even though there has been no transaction during the month. If either of these Balance Sheets is
not received from any station in time, an Approximate Balance Sheet should be prepared in the Accounts
Office in the manner indicated in paragraph 2751.

2704. The Coaching and Goods Balance Sheets should, on receipt, be examined to see that they are
signed by the Station Master or Goods Supervisor and that all the enclosures necessary for their check
have been correctly received.

2705. Check of Opening Balance.- The station opening balance should be compared with the station
closing balance shown in the Balance Sheet for the previous month. If there is any difference, it should be
noted in the "List of Errors" (Columns 13 to 15 of the Balance Sheet) for investigation. A reference
should be made to the station which will probably result in a corrected copy of either the previous or the
current months Balance Sheet being received. The figures in respect of which any alteration is made in
 

58 
the corrected copy should be rechecked with the connected Returns. If the alteration involves corrections
in the figures of Returns already received, the corrected copy of the Returns should be called for and
checked before any adjustment is made.

2706. The checked closing balance for the previous month which consists of the station closing balance
and the outstandings added by the Accounts Office upto the previous month should be brought forward
and posted in the Balance Sheet on the debit side in the column provided for the purpose under the
heading To be filled in by Accounts Office.

2707. Check of Local/Through Traffic Returns with Balance Sheet.- The original station figures of
fares and freight of the various Local/Through Traffic Returns should be compared with the
corresponding figures in the Balance Sheet. If the amount of the Return is more than that accounted for in
the Balance Sheet, the difference should be noted in the debit column of the "List of Errors" (Column 14)
and debited to the station. If however, the amount in the Return is less than that of the Balance Sheet, it
would imply that a part of the Return is missing. Such differences should be entered in the Register of
Missing Returns maintained for the purpose and the part returns called for from the station for being
subjected to necessary checks. In the case of PRS and UTS transactions, the Balance sheet amount should
be compared with the amount shown in relevant statements and clarification called for, from the station
for any excess accountal in the Balance sheet. In case of less accountal, necessary debit should be raised.

In the case of Local/Through Outwards Goods/Money Coal 'Paid' traffic, the total 'Paid' amount shown
for the Forwarding Station in the Paid Statement received in the Accounts Office from Machine Section
should be utilized to check the correctness of debit taken in the Balance Sheet under the head
'Goods/Money Coal Outwards Paid'. In case of difference between the two figures, necessary
investigation should be made by the Accounts Office both in regard to 'Less in Paid Statement' and
'Excess in Paid statement' and suitable action taken to ensure that the Paid amount has been correctly
accounted for by the station in the Balance Sheet.

2708. If a complete Return is not received from the station and the amount accounted for in the Balance
Sheet is not susceptible of check, the amount should be similarly entered in the Register of Missing
Returns to enable a watch being kept over the check of the Return, when received, with the Balance
Sheet.

2709. The checked amount of the fares, and freight of the several local/Through Traffic Returns checked
to the extent possible should be entered in the Balance Sheet on the debit side in the columns provided for
the purpose under the heading "To be filled in by Accounts Office". The difference between the figures
shown in the Balance Sheet and the figures of the checked relevant returns should be posted in the Debit
or Credit Columns of the "List of Errors"

2710. Cash Transmit Notes of Miscellaneous Receipts. -All miscellaneous cash receipts including
remittances by Departmental Officers are accounted for by Stations through Cash Transmit Notes of
Miscellaneous Receipts (COM/C. 11 Revised) in which full particulars of the receipts are given to admit
of their being checked and credited to the proper heads of account. The Cash Transmit Notes of
Miscellaneous Receipts will be received daily from the stations along with the Cash Remittance Note

59 
(COM/C. 9 Revised) for the day on which the Miscellaneous cash has been collected at the station and
when there is no such Cash, the word 'Nil' should be indicated in the space provided for the purpose in the
Cash Remittance Note. In the case of remittances by Departmental Officers, the foils of the Miscellaneous
Receipts Transmit Notes will also accompany the Cash Remittance Note. In the computerized
environment, the breakup of details of remittance are extracted through UTS data. Further, the details are
sent by stations on monthly basis through Sundry Earnings returns along with original documents.

2711. The amount of each Cash Transmit Note of Miscellaneous Receipts should be compared with the
corresponding amount as accounted for in the monthly statement submitted in this respect along with the
Balance Sheet, difference, if any, being dealt with in the manner indicated in paragraph 2707. The total
amount in this statement should then be checked with the debit on this account in the Balance Sheet.

2712. The Amount of each Cash Transmit Note of Miscellaneous Receipts should be credited to the
proper head of account in accordance with the particulars given therein. Items creditable to expenditure
heads should be adjusted through a Journal Entry of Transfers between Traffic and General Books,
Form A. 2712. These forms should be prepared in carbon duplicate. One copy supported by the Cash
Transmit Notes of Miscellaneous Receipts and the Miscellaneous Cash Transmit Note, if any, should be
sent to the Booking Section of the Accounts Office for adjustment, the other being retained for record.
Full Particulars of the receipts should be given in the Journal Entries to admit of their being credited to
the appropriate expenditure head.

Form A. 2712

Journal entry of transfers between Traffic and General Books for the month of ………….20…

Cr./Dr. Dr./CR.

Credits/Debits Debits/Credits to Traffic Accounts

to expenditure
Heads of Further Division of Credits/Debits
Account
Brief Amount Goods Coaching
Particulars
Accounts Misce- Accounts Misce-
office llaneous office llaneous
Balance Balance
Sheet Sheet

2713. In order to obviate the necessity of preparing the Journal Entries mentioned in the previous
paragraph, the Accounts Officer may, at his discretion, employ a system under which the adjustment of
receipts creditable to expenditure heads is effected through the Cash Book instead of through "Transfers".
For this purpose, Cash Transmit Notes of Miscellaneous Receipts received from stations along with the

60 
Cash Remittance Notes should be examined daily. Those creditable to expenditure heads should be listed
and their total shown separately in the Traffic Cash Check Sheets (A. 1943) to admit of their being posted
in the General Cash Book to the credit of the appropriate expenditure head instead of Traffic Account. In
the Station Balance Sheets, the amount of all such Cash Transmit Notes of Miscellaneous Receipts should
be excluded from the figures "To be filled by Accounts Office" both on the debit and credit sides. The
amounts accounted for in the miscellaneous head by stations are segregated as “Traffic” and “Non-
Traffic”. The Non-Traffic earnings are transmitted to the divisions concerned by Divisional Accounts
Transfer Certificate.

2714. Check of Special Debits.- Special debits in Station Balance Sheets are generally in respect of (i)
Error Sheets (A. 2802), (ii) Disallowances by the Cashier, ( (iii) Collection on behalf of other stations and
(v) other miscellaneous items, if any.

2715. The special debits on account of Error Sheets and disallowances should be linked with the List of
Errors and the Register of Error Sheets issued (A-2808). It should be seen that in respect of such Error
Sheets, as have not been adjusted or admitted, adequate reasons have been given in the List of
Outstanding.

2716. The collections on behalf of other stations should be checked with the credits .taken by those
stations.

2717. Credits on account of "Cash".- Stations remit their daily collections either to the Railway Cash
Office, through E-Payment, RTGS/NEFT modes or Government Treasury or Bank. In all cases, a Cash
Remittance Note (COM./C. 9 Revised), in two foils, is submitted by stations daily to the Cash Office.

2718. The procedure followed in the Cash Office for dealing with station remittances is given in Chapter
XIX. As stated therein, the correct amount with which each station is credited, is entered in both the
second and third foils of the Cash Remittance Note and the latter, signed by the Cashier and Cash
Witness, is returned by the Cash Office to the station. It is on the authority of this acknowledgement that
the stations take credit in their Balance Sheets, disallowances, if any, being either made good by them or
shown as outstandings.

2719. The "second" foils of the Cash Remittance Notes will be sent daily by the Cash Office to the Traffic
Accounts Office along with the Traffic Cash Check Sheet. The latter will show the total amount of Cash
acknowledged to have been received from each station and the grand total of Cash received from all
stations and remitted by the Cashier into the Treasury/Bank.

2720. It should be seen that a Cash Remittance Note has been received from each station and Out/City
Booking Agency. In cases in which Goods Offices at certain stations are authorized to remit their
collections separately, it should be seen that a separate Cash Remittance Note is received from each such
office also. If the Cash Remittance Note of any station, Out/City Booking Agency or office is missing, the
fact should be recorded in a manuscript register and advised to the Cash Office to enable it to send the
original, if left behind, or to call for copy from the station concerned. The receipt of such missing Cash
Remittance Notes should be watched.

61 
2721. The 'cash' as acknowledged by the Cashier in the Cash Remittance Notes should be posted daily in
a Cash Register in Form A-2721, the "Coaching'' and "Goods" cash of each station being posted
separately. For the sake of convenience, the Register may be kept in parts (one part for each week or such
period as prescribed by each railway). The object of this Register is to provide figures, in totals, for the
ready check of Balance Sheets.

Form A.2721

CASH REGISTER FOR THE MONTH OF ……….

S. No. Station 1st 2nd and so on Total

1 Coaching Rs. P. Rs. P. Rs. P.

2 Goods

Total

2722. The entries in the Cash Register for each day should be totaled and the total verified with the
Traffic Cash Check Sheets. For this purpose, it will be found convenient to maintain the Cash Registers
by sections of line corresponding to the sections in which the Traffic Cash Check Sheets are prepared.

2723. The postings of cash receipts in the Cash Register made from day to day should first be
summarized to arrive at the weekly/periodically and monthly totals.

2724. The cash acknowledged by the Cashier after the third of the month following that to which it relates
should be posted on separate sheets and totaled separately to provide figures for 'Cash in Transit' for
reconciliation of balances in the Traffic Books with those in the General Books. These figures should be
included in the 'Cash' for the month to which it relates and not in which it is received in the Cash Office.

2725. The credit taken by stations under the head 'Cash' in the Balance Sheet should be checked with the
monthly totals as shown in the Cash Register. If the figures agree, no further comparison need be made, it
being assumed that the total cash for which credit has been taken by the stations has been received and
remitted into the Treasury/Bank. If, however, the figures do not agree, a detailed comparison of the daily
entries should be made till the difference is located, when the Cash Remittance Note of the date should be
referred to. Excess credits taken by the stations in the Balance Sheet under the head 'Cash' should be acted
in the 'List of Errors' as debits against the stations.

2726. Excess acknowledgements of 'cash' by the Cashier should be credited to Sundry Other Earnings on
the debit side of the Balance Sheet. They will be refunded later, if claimed, provided the title of the
claimant to the excess 'cash' is established.

62 
2727. Check of Credits on account of 'Vouchers".- The Vouchers (Credit Notes, Warrants, Pay Orders,
Telegraph Messages to which postage stamps have been affixed, Messenger Hire Receipts, etc.) will be
received daily alongwith the Cash Remittance Note (COM./C. 9 Revised) and should, on receipt, be
examined to see that they are in order and that the aggregate of all the 'Vouchers' (Coaching or Goods, as
.the case may be) agrees with the corresponding amount shown in the 'Vouchers' column of the Cash
Remittance Note. The vouchers should be sorted to separate each kind of vouchers, the Credit Notes and
Warrants being further sorted into 'Local' and 'Through', and separately for each department. The
vouchers should then be posted in a manuscript Voucher Register (Paragraph 2727). The object of this
Register is to consolidate the amounts of each kind of vouchers for the check of Balance Sheets and also
to facilitate the tally of Carriage Bills rendered in their connection to the departments concerned. The
form of the register is left to the discretion of the Accounts Officer.

2728. The total amount for which credit is taken in the Balance Sheet under the head 'Vouchers'
(including Pay Orders) should be verified with the total in the Voucher Register, differences, if any, being
traced with the help of the Cash Remittance Notes and the vouchers concerned. Excess credits for
'Vouchers' should be dealt with in the same way as those for 'Cash' (Paragraph 2725).

Any excess voucher acknowledged by the Cashier, if not taken to account by the station concerned,
should be placed to the debit as well as the credit of the station in the 'List of Errors' and a reference made
to the station which will probably bring it to account in a subsequent month. The Balance Sheet checker
should then see that both the debit and credit entries are cleared, the former against the amount billed for
and the latter against the amount for which credit is taken.

2729. The credit for Warrants, and Credit Notes should be afforded in the Station Balance Sheets on the
basis of their station figures, differences, if any, between the station and checked (billed for) figures being
adjusted in the Traffic Book in the manner indicated in (paragraph 3213).

2730. Station Pay Orders.- The appropriation of traffic receipts for departmental expenditure is
governed by the rules laid down in Paragraph 1904 &1905. All Pay Orders received from stations should
be checked with reference to these rules. It should also be seen that:

1) the Pay Order is signed by an officer authorised to sign it;

2) where the sanction of the competent authority is necessary, the fact of the sanction having been
obtained is recorded;
3) it is cashed within the available dates and at the station to which it is addressed;

4) it bears the dated acknowledgement of the payee, and in the case of payment made to a person,
other than the payee, the latter's authority for payment to his agent is endorsed or attached to it;
5) receipt stamps, where necessary, are affixed;
6) the head of account chargeable is given; and
7) full particulars of the transaction giving rise to the issue of the Pay Order are recorded.

63 
2731. In the case of Pay Orders involving refunds of fares or freight, it should be seen that an overcharge
sheet (COM./O. 7 Revised) duly certified by the Accounts Officer, where necessary (Paragraph 2403), is
forthcoming. This rule does not apply to pay orders issued by the Claims Officer on the authority of Lists
of overcharges of Rs. 2000/- and above supplied by the Accounts Office (Paragraph 2401). In the latter
case, it will be sufficient to link the pay orders with the lists (Local or Through, as the case may be),
suitable remarks being given on the list to guard against refund being granted more than once.

2732. The amount of each Pay Order should be debited to the head of account chargeable. Those
chargeable to expenditure heads should be adjusted through the Journal Entry of Transfers between
Traffic and General Books (A-2712).

2733. When, due to insufficiency of funds or otherwise, a Pay Order chargeable to goods earnings is
cashed from 'coaching' receipts or vice versa, the amount thereof should be transferred from the 'coaching'
to the 'goods' Balance Sheet or vice versa to admit of its being debited to the proper head of earnings.
Such transfers should be carried out by operating upon the head 'cash'.

Alternatively such transfers may be carried out through a transfer Register in which will be recorded all
such items, and their monthly total will be adjusted through Traffic Book.

2734. All Officers authorized to issue Pay Orders will send monthly to the Accounts Office, lists of Pay
Orders issued them. These lists should be used to verify the genuineness of the Pay Orders cashed from
station earnings. In the case of Pay Orders issued by the Accounts Office itself, the counterfoils will serve
the purpose.

2735. Special Credits.- The special credits taken by stations in the Balance Sheets fall under two main
categories, viz., (i) those advised by the Accounts Office and (ii) those taken independently by stations.
The former should be checked with the authority quoted in each case. The latter should be admitted or
objected to according to the circumstances in each case. If disallowed, they should be entered in the debit
column of the 'List of Errors to form part of the outstandings against stations and should be carried
forward from month to month till the credit is admitted. The following paragraphs describe some of the
more important items of special credits.

2736. Credits on Account of Certified Overcharge Sheets.- Errors in Way-Bills and Invoices, other
than those representing under or overcharges in freight, are mainly rectified through Overcharge Sheets
relating to station outstanding (COM./O. 7 Revised) which are certified either by the responsible Traffic
Officer or by the station against whom the debit does not lie. Overcharge Sheets pertaining to
local/through traffic are checked in the manner indicated in paragraphs 2407 to 2409. The credits should
be allowed to the station on the basis of checked figures, by debiting the amount to the head of account
chargeable as shown in the 'enfacement' on the Overcharge Sheet. Those chargeable to expenditure heads
should be adjusted through the Journal Entry of Transfers between Traffic and, General Books (A-2712).

2737. Credits authorized by the Accounts Office.- These should be checked with the original Credit
Advice Notes (A-2811) received in support of the credit entries.

64 
2738. Credits on account of short collections recovered at other stations.- When short collections are
noticed, the Station Masters of booking stations advise the destination or other stations to recover the
amount from the party concerned. If the recovery is effected, the station making the recovery accounts for
the amount as a special debit in the Balance Sheet (Paragraph 2714), the booking station being informed
to enable the necessary credit being taken. These credits should, if the recovery is effected at a home
railway station, be linked with the special debit in the Balance Sheet of that station where a suitable
remark should be given and credit allowed. If the collecting station happens to be a station on another
railway, a debit for the amount due should be raised against that railway.

2739. Credits on account of refunds allowed at the time of delivery of goods or parcels are entered in the
List of Refunds (COM/R. 12 Revised). The credit should be allowed only for the amount found correct,
the balance, if any, being debited to the station concerned.

2740. Credits for freight on consignments transferred to the Lost Property Office.- Credits relating
to parcels traffic should be verified with the Statement (Appendix XXII/A-CM) received monthly from
the Lost Property Office. Credits relating to Goods traffic should be verified with the Machine Statement
of Invoices bearing Code No. 6 and List of 'Paid-on' charges compiled in the Accounts Office. Suitable
remarks should be given against the entries in the relevant Statements/Lists.

2741. Credits for Invoices/Way Bills twice accounted for.- Credits for Local/Through Parcels Way-
Bills twice accounted for should be verified with the Outwards Paid Parcels Cash Book in the case of
'Paid' traffic in which the Way-Bills are said to have been twice accounted for, appropriate remarks being
recorded in the relevant Returns.

For Goods Traffic only.

In the case of Local/Through invoices, credits for 'Paid' invoices should be verified with the Paid
Statement received from Machine section and those for 'To-Pay' invoices with the Machine prepared
Abstracts returned by the destination station, appropriate remarks being given against the relevant entry in
the Paid Statement/Machine prepared Abstracts.

2742. Credits for Invoices issued in connection with consignments delivered short of destination.-
When consignments are delivered short of destination, the Station Master of the booking station on being
advised of the fact issues a fresh invoice to the correct destination (Paragraph 1863-CM). The station at
which the outstanding is created clears the same by taking special credit in the Balance Sheet sending
certified overcharge sheet (COM/0.7 Revised) to the Accounts Office in support of the special credit.
Such overcharge sheets should be checked in accordance with the procedure prescribed in
Paragraphs 2407 to 2409. Further, in the case of consignments booked 'To-Pay' there will be two
accountals at the station delivering the consignment short of destination-one at the time of delivery and
the other on receipt of the fresh invoice. The outstanding thus created at the station will be cleared by
taking special credit which should be admitted in the Accounts Office after verification of the two
accountals.

65 
In the case of parcels delivered short of destination, no special credit is taken by the stations as no fresh
Way-Bill is required to be issued, the delivery of the parcel being effected on the Guards Way-Bills
accompanying the consignments.

2743. Credits for undercharges deducted from Pay Bills.- These credits should be verified with the
copies of Statements of Recoveries (COM/R. 11 Revised) showing the amount actually deducted from
Pay Bills and credited to Traffic Account.

2744. Credits for charges due on consignments or Fodder.- These credits should be verified in
accordance with the procedure laid down in Paragraph 2313 and linked with the amounts billed for
against the State Government vide Paragraph 2314.

2745. Closing Balance.- The station closing balance should be checked with the outstandings detailed
either in Part I on the reverse of the Balance Sheet or in separate 'list of Outstandings' (COM/0.6),
attached to the Balance Sheet.

2746. Unadjusted items outstanding in the previous month's Balance Sheet should be brought on to the
Balance Sheet for the current month and entered in the 'List of Errors’ discrepancies noticed or
disallowances made by the Accounts Office during the course of internal check of station accounts, which
are entered in the 'List of Errors' should be added to the station closing balance. Finally, the total of the
checked closing balance should be struck and posted in the column provided for the purpose. Therefore,
the closing balance amount should reflect sum of :

1) Closing balance shown by the station.

2) Debits advised through balance advice not accounted by stations minus credit advised through
balance advice.
2747. The figures posted on the debit and credit sides of the Balance Sheet including opening and closing
balances under the heading "To be filled in by Accounts Office", should be totaled and the total debits
tallied with the total credits.

2748. Check of Lists of Outstandings- (COM/0.6). The following procedure should be observed for the
check of 'Lists of Outstandings':

1) The 'Lists of Outstandings' should contain details of all outstanding items except those pertaining
to the month to which the Balance Sheets, relate.
2) The items included in the Lists should be checked in the Accounts Office by comparison with
the previous month's Lists and with the record of current debits.
3) The totals of the Lists should be checked and compared with the closing balance of the Balance
Sheets.
4) The statements showing items outstanding for six months and over should be sent to the Traffic
authorities with a view to arrange for their early clearance.

66 
 5) All outstandings should be either under admitted debits or disputed debits or miscellaneous
debits such as saleable publications. Staff responsible for admitted debits and reason for disputed
debits should be furnished by station in the outstanding list.
2749. It is necessary, with a view to prevent the accumulation of Outstandings, that the Lists should be
carefully examined in the Accounts Office. Explanation should be forthcoming in the Lists, of the steps
taken to clear old Outstandings. It should be seen that reference is given to the correspondence with the
Divisional Railway Manager in connection therewith and, if it is considered that additional steps towards,
clearance are necessary, the Divisional Railway Manager and, if necessary, the Chief Commercial
Manager should be addressed direct by the Accounts Officer. In connection with the examination of the
items in the outstanding lists, it should be seen that Error Sheets, advices of short remittances, base coin
memoranda, etc., are invariably taken to account immediately on receipt by the station of the Advice of
Internal Check (A.2751) irrespective of the fact whether relevant Error Sheet/C.R. Note has been received
at the station or not and that, in the case of admitted debits which are not promptly made good, the names
of the members of the station staff responsible for their clearance are noted, against the items, in order
that steps may be taken to recover the amount from the Pay -Bills.

2750. Approximate Balance Sheet.- When a Balance Sheet is not received from a station before the
close of accounts for a month, an Approximate Balance Sheet should be prepared in the Accounts Office.
The opening balance should be the closing balance of the Balance Sheet for the previous month. The
figures of returns and other documents received in the Accounts Office should be posted on the debit side.
The figures for 'Cash' and 'Vouchers' should be taken from the Cash and Voucher Registers (A.
2722 and 2728) and posted on the credit side. The totals of the debit and credit sides should then be cast
and balanced any difference between the to being posted in the 'List of Errors' in the debit and credit
column, as the case may be. On receipt of the original Balance Sheet from the station, the entries therein
should be compared with those in the Approximate Balance Sheet, the difference, if any, being adjusted
in the Balance Sheet in hand.

2751. Advice of Internal Check.- After the check of a Station Balance Sheet is completed an Advice of
Internal Check should be prepared in Form A. 2751, separately for coaching and goods traffic, and sent to
the station concerned. The Advice compares the closing balance, as shown by the stations, with that
arrived at by the Accounts Office as a result of the check of the various account documents and Returns.
The difference between the two balances should be supported by details working up to it.

Form A. 2751

ADVICE OF INTERNAL CHECK RELATING T THE COACHING/GOODS BALANCE SHEET

OF ……………….STATION FOR THE MONTH ENDED…………………….20………….
Dr. Cr.
Particular
Rs. P. Rs. P.
Balance at the end of the month as per Station Balance Sheet

Balance at the end of the month as altered by the Accounts office

Differences
Vide………………………………..
 

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*Here detail the Error Sheet, etc. previously advised, or give details working up to the difference.

The ………………………………..20 …………………...…………………………………

For Financial Adviser and Chief Accounts Officer

2752. All debits raised by the Accounts Office or disallowances by the Cashier, as also other
discrepancies noticed in the accounts of the station, should be recorded in the Advice in sufficient detail
to enable the station to take action for the clearance. Items for the clearance of which the Accounts Office
is responsible should be grouped and shown as “Accounts to Adjust”.

2753. Balance Sheets of Out/City Booking Agencies and Lost Property Office.- The procedure for the
check of Balance Sheets of Out/City Booking Agencies and Lost Property Office is similar to that laid
down in the previous paragraphs for the stations, except that admitted debits not paid in by the Out/City
Booking Agents within a reasonable time should be recovered from their dues. It should also be seen that
the outstandings in the Balance Sheet at any one time do not exceed the security deposited by the
Out/City Booking Agent for the purpose. If they do, the excess of the outstandings over the security
deposit should be recovered from the dues of the Out/City Booking Agent. If the increase in outstandings
is of a permanent nature, the steps for the enhancement of the security should be taken.

2754. Change of Balance Sheet Checkers.- The clerks who check the Coaching and Goods Station
Balance Sheets should be changed periodically. This applies particularly to those checking the Balance
Sheets of Headquarters stations and of other stations having suburban connections with the Headquarters.

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