Indian Railway Codes and Manuals-Stores code- Vol-II-Chapter-17 (XVII)
EMPTIES
1701. Classes of
Empties.—A Railway receives, in course of time a large number of empties or
containers of different kinds-packing cases, barrels, drums & c. These are
of the three categories viz :—
(i) Non-returnable Empties.—The cost of such empties is
included in the cost of their
contents and the empties are not returned to supplying firms.
(ii) Optionally Returnable Empties.—The cost of such empties is charged for by
the
firm alongwith the cost of the contents, but supplying firms undertake to
refund
the full cost of the empties, if they returned in good condition within a
specified
period.
(iii) Returnable Empties.—These are not charged for by the firms alongwith the
cost of
the contents, but the agreement is that if they are not returned to the firm in
good
condition within a specified period, the cost of the empties will be payable to
the
firms.
1702. Serviceable
Empties.—These should be held in stock in Group 98 in Class 'S' under a
separate section styled 'Empties'. Unserviceable empties should be classified
as scrap under the relevant heading, metal, timber & c.
1703. Non-returnable Empties.—No separate ledgers should
be opened for non-returnable empties as the time they are received with the
materials as their cost is included in the cost of the materials themselves.
When the materials for which the empties are used are issued to the indenting
departments, they will be debited with the full cost of the materials including
the cost of empties. If ,and when, the empties are subsequently returned by the
indenting departments to the stores depots, credit should be afforded to the
former at scrap rates, and the empties
brought on to the numerical and priced ledger under the proper head for such
serviceable empties under Class 'S' Group 98.
1704. If by
retail or issue owing to other reasons any empties of this category are left in
the depot, such empties should be taken into stock at scrap rates under the
proper headings by credit to stock Adjustment Account.
1705. In the case of direct supplies, i.e. materials
which are not issued from any stores depot, but are supplied direct through the
Controller of Stores to the consuming department, the empties should be
returned by the latter to the stores depot from which it usually draws stores
and the procedure relating to 'returned stores' should be adopted in this
connection.
1706. Empties returnable to suppliers at option.—Firms
supplying materials charge, in many cases, separately for the empties and
undertake to refund full cost of the latter, if they are returned in good
condition within a specified period of time. In all such cases the Receipt Note
should show the cost of the contents separately from and exclusive of the cost
of the empties. The Depot Officer should bring the contents as distinguished
from the empties on the numerical; ledgers for the contents and the Stores
Accounts Officer should also do the same and post only the value of the
contents as shown On the Receipt Notes in his corresponding priced ledgers. The
particulars of the empties should also be brought on the numerical ledger under
a separate head opened for all the purpose in Class 'S' unless it is already in
existence and the Stores Accounts Officer will also similarly account for the
empties in the periced ledgers.
1707. Issue to Departments.—When such empties are issued
to the indenting departments along with the materials contained therein, the
issue note should show separate entries for the contents and empties,
corresponding entries being made in the numerical and priced ledgers under the
headings for the materials as well as for the empties. The indenting
departments should also be informed that, if the empties are returned in good
condition within a specified period (which should leave sufficient margin of
time for the depot to return the empties to the firm within the time stipulated
by it) the cost of the same will be credited to them. This is best done by
stamping the relevant issue note by a rubber stamp as follows :—
'If empties are returned in good condition
within........................(date) a credit at the rate
of...............................per receptacle will be afforded to the
indenting department'.
1708. Return by
Departments.—When the empties are returned by the department concerned, they
should be treated in the same way as 'returned stores' and the procedure
relating to such stores should be followed. The credit to the returning
departments will be afforded by the Stores Accounts Officer at the rate
previously intimated to the former when the empties were originally issued,
provided they have been returned within the stipulated time and in good
condition.
1709. If an empty is returned (a) after the specified
time, or/and (b) in a condition unfit for return to firm, credit should be given
at scrap rate only (which should be fixed for each kind of empty in stock), if
the empty is not unserviceable, but has been returned after the specified time,
a numerical ledger card for such serviceable empties should be opened under the
same heading, but separate from the one on which it was originally taken into
account on receipt from the firm.
1710. If the empty is returned in a totally
unserviceable condition, it should be treated as scrap and accounted for as
such and not as an 'empty'.
1711. Return to Firms.—When the empties are returned to
the firms by the Depot Officer, the transactions will be treated as minus
receipts by the Depot Officer and accounted for accordingly in his books. He
should issue minus Receipt Notes to the firms and send copies to the Accounts
Officer, Stores, for necessary recovery, being made from the firms.
1712. Review by Accounts Officer.—The Accounts Officer
should maintain a list of the priced ledgers for "Optionally Returnable
Empties" and should review them from time to time, and not less than once
in three months, to see that the empties are promptly returned to the firms.
1713. Direct Supplies.—-When materials in empties
returnable at option are supplied direct to consuming departments, the latter
should be instructed, through suitable endorsement on the Receipt Notes for
such consignments, to return the empties to the store depot from which the
department ordinarily draws stores. Both the depot concerned and the Accounts
Officer, Stores should be advised, at the same time of the full particulars of
the empties which the department will return. The Advice should be made on the
form shown below.
1714. The depot should post in a manuscript register (S.
1714) such advices in order to watch for the return of the empties by the
consuming department and to record their transmission to the firms. The Advices
received in the Stores Accounts Office should be chronologically filed and
checked by the verification staff periodically and not less than once in three
months with the register (S. 1714) maintained by the depot and any
irregularities reported to the Accounts Offices for necessary action.
1715. Return by Departments.—The Advice Notes for
Returned Stores (S. 1539) under which departments return the optionally returnable
empties (received with the direct supplies, to the stores depot should show
full particulars of the original Receipt Note, the name and address of the
firm, rate and date by which the empties should be returned to the firm, the
minus Receipt Note, issued for this purpose, bearing a reference, both to the
original Receipt Note and to the Advice Note.
1716. Returnable Empties.—These are not charged for by
the firms supplying the material (contained therein), but there is an agreement
that if the empties are not returned in good condition within a specified
period, the railway will have to bear their cost, which is generally very
heavy. When dealing with commodities carried in such empties, the Depot Officer
should bring the contents on his numerical ledgers and the Stores Accounts
Officer should also do the same so far as the priced ledgers are concerned. The
empties will not be brought on the numerical ledgers or the priced ledgers as
they are not railway property. The Depot Officer should, however, maintain a
manuscript register (Form S. 1716) showing the particulars of the receipt of
the empties and their issue (along with the contents) and their subsequent
return by the indenting officers. Separate pages should be set apart for
empties received under each Receipt Note.
1717. Issue to Departments.—The issue notes relating to
the original issue of the contents and the receptacles should bear a rubber
stamp endorsement to the following effect "If the empties are not returned
to this depot in good condition within............, a debit at the rate
of..................per empty will be raised against the indenting
department".
1718. Return by Departments.—When the empties are
returned by the indenting departments within the stipulated period and in good
condition, the form (S. 1718) shown below should be used for the purpose and
not the Advice Note for Returned Stores.
1719. The form should be prepared in quadruplicate and
distributed as follows.—1st foil: Block copy, to be retained by the Returning
Officer, 2nd and 3rd foils—should be sent to the Depot Officer concerned
alongwith the empties. Both the copies should be receipted by the Depot Officer
in acknowledgement of the empties and 3rd foil returned to the Returning
Officer. 4th foil : Accounts copy, should be sent by the Returning Officer
direct to the Accounts Officer,
Stores. These foils should be filed in chronological order in the Accounts
office and checked by the verification staff periodically and not less than
once in three months with the register (S. 1716) maintained by the depot and
any irregularities reported to the Stores Accounts Officer for necessary
action.
1720. Return to the Firms.—The Depot Officer should sent the
empties on to the firms promptly after making the necessary entries in his
register. Proper acknowledgement should be obtained from the firms and filed
carefully, reference to the acknowledgement being entered in the register (S.
1716). No entries should be made in the ledgers nor should the transactions be
treated as 'returned stores'.
1721. Non-return of Empties to Suppliers.—When the
empties are returned by the indenting department after the stipulated period
and the suppliers cannot be prevailed upon to waive the delay, of when the
empties are not received by the depot in good condition, the department or
depot should submit Advice Notes of Returned Stores to cover the empties. The
empties should be taken at a valuation to be made with reference to the rates
given in the scrap Schedule for Scrap empties. The Advice Note should be posted
in the priced ledgers and credit afforded
to the returning department.
1722. Payment to the Firms.—In such cases, the following
adjustment should be made to credit the firm to whom the empties belong, and to
debit the department concerned with the originally stipulated cost of the
empties. A Receipt Note (S. 1719) or (S. 1726) should be pre-pared for the
empties, crediting the firms concerned, and the several foils thereof
distributed in the usual manner. This Receipt Note should quote reference to
the original Receipt Note
through which the empties along with the contents were received. As issue note
should be prepared at the same time debiting the department concerned with the
original cost of the empties.
1723. The Receipt and Issue Notes should be posted in
the priced ledger as usual. Necessary entries regarding the adjustments and
date of submission of the vouchers to the Stores Accounts Officer should be
entered in the register (S. 1716) under the initials of the Depot Office or any
other responsible subordinate nominated for the purpose.
1724. When the payment to the firm is made by the
Accounts Officer, Stores intimation of the same should be sent by him to the
Depot Officer of noting in the register (S. 1716).
1725. Similar adjustments should also be made when
departments fail to return the empties. Such adjustments should be made within
a month of the due date of return of the empties to the Firms.
1726. The Depot Officer should inspect once a month the
register maintained in Form S. 1716.
1727. Empties rejected by Firms.—When the empties
returned by any Depot Officer to the firms are not accepted by them and all
negotiations fail to make them do so even at a reduced price, they should be
asked to send the empties to the nearest depot. If such empties belonging to
the "Returnable" category adjustments as detailed in paragraphs 1721
and 1722 should be carried out in regard to the rejected empties by the depot
which sent them to the firm. The same depot should also raise debits at scrap
rates for the empties through a Depot Transfer Issue Note against the depot to
which the empties had been sent by the firm. If, however, the empty belonged to
the "Optionally Returnable" category, the minus Receipt Note
(Paragraph 1711) will be withdrawn. The credit to the department afforded at
full original value of the empties will be adjusted at scrap value and
corresponding debit raised against the depot to which the empty has been
returned by the firm.
1728. Direct supplies.—The instructions given in
paragraph 1713 should be followed to advice the Depot and Accounts Officers of
the direct supply of 'returnable' empties and the instructions in paragraphs
1714 and 1718 to 1720 mutatis mutandis to account for the return of the empties
by the department to the firms. Non-return of such empties to suppliers or
rejection by them will be dealt with in terms of paragraphs 1721 to 1727.
1729. General.—If due to a department not returning them
in time, the number of returnable (optionally or otherwise) empties is less
than the quantity due for return and there are suitable empties held at scrap
rates that can be substituted for such stock, they may be used to make the
quantities, in order to avoid a loss to the Administration.
1730. In order to avoid loss to the Railway
Administration from any delay in the return of empties to supplying firms,
depots and departments should, whenever possible, decant into or transfer to
railway owned empties the contents of empties belonging to firms and release
the latter for delivery to the firms. The depots or departments may held as
part of their tool and plant a certain number of such empties according to
their stock requirements of the contents
thereof at any one time.
1731. In handing and opening the empties, care should be
taken to avoid mutilating or denting or damaging them in any manner. Bungs or
other covers should not be lost.
1732. Accounts Officers of the departments concerned
should scrutinize credits at scrap rates or debits for failure to return the
empties (in time or at all) and bring such cases to the notice of the
Divisional or District Officer of the subordinate concerned.
Multiple choice questions:
Question
1:
Which type of empties have their
cost included in the cost of their contents and are not returned to the
supplying firms? a) Non-returnable Empties
b) Optionally Returnable Empties
c) Returnable Empties
d) Serviceable Empties
Answer: a) Non-returnable Empties
Question
2:
What should be done with
unserviceable empties? a) Held in stock in Group 98 in Class 'S'
b) Classified as scrap under the relevant heading
c) Returned to the supplier
d) Stored separately and issued at a lower price
Answer: b) Classified as scrap under the relevant heading
Question
3:
How should non-returnable empties be
managed in the numerical and priced ledger? a) Open separate ledgers for them
b) Take into stock at scrap rates under the proper headings
c) Credit the returning departments at full cost
d) Treat them as new items and issue at the same price
Answer: b) Take into stock at scrap rates under the proper headings
Question
4:
What should be shown separately on
the Receipt Note for optionally returnable empties? a) The cost of the contents
and the empties combined
b) The cost of the contents separately from and exclusive of the cost of the
empties
c) The combined weight of the contents and empties
d) The estimated resale value of the empties
Answer: b) The cost of the contents separately from and exclusive
of the cost of the empties
Question
5:
What should be stamped on the issue
note when optionally returnable empties are issued? a) The return address for
the empties
b) The scrap rate for the empties
c) The date by which empties should be returned for a credit
d) The condition of the empties at the time of issue
Answer: c) The date by which empties should be returned for a
credit
Question
6:
What happens if an optionally
returnable empty is returned after the specified time or in a condition unfit
for return? a) Credit is given at full cost
b) Credit is given at scrap rate only
c) Credit is denied completely
d) The empty is discarded
Answer: b) Credit is given at scrap rate only
Question
7:
How should returnable empties be
managed in numerical and priced ledgers? a) Brought on both numerical and
priced ledgers
b) Not brought on numerical or priced ledgers as they are not railway property
c) Brought on the priced ledgers only
d) Brought on the numerical ledgers only
Answer: b) Not brought on numerical or priced ledgers as they are
not railway property
Question
8:
How often should the Accounts
Officer review the priced ledgers for "Optionally Returnable
Empties"? a) Daily
b) Weekly
c) Monthly
d) Not less than once in three months
Answer: d) Not less than once in three months
Question
9:
What is the consequence of not
returning returnable empties in good condition within a specified period? a)
The railway bears the cost of the empties
b) The empties are returned to the supplier at no cost
c) The empties are kept in stock indefinitely
d) The cost is transferred to the indenting department
Answer: a) The railway bears the cost of the empties
Question
10:
What should be done when the empties
are returned to the firms by the Depot Officer? a) Issue a standard receipt
b) Issue minus Receipt Notes to the firms
c) Ignore the transaction in the records
d) Send the empties to scrap
Answer: b) Issue minus Receipt Notes to the firms
Question 11:
What should the Advice Notes for Returned Stores (S. 1539) show when
returning optionally returnable empties? a) Only the name of the returning
department
b) Full particulars of the original Receipt Note, the name and address of the
firm, rate, and date by which the empties should be returned
c) The estimated resale value of the empties
d) The current condition of the empties
Answer: b) Full particulars of the original Receipt Note, the name and address of the firm, rate, and date by which the empties should be returned
Question 12:
How should returnable empties be managed in ledgers by the Depot Officer and
the Stores Accounts Officer? a) Brought on both numerical and priced ledgers
b) Not brought on numerical or priced ledgers as they are not railway property
c) Brought on the priced ledgers only
d) Brought on the numerical ledgers only
Answer: b) Not brought on numerical or priced ledgers as they are not railway property
Question 13:
What should the issue notes for the original issue of the contents and the
receptacles bear? a) A rubber stamp endorsement stating a debit rate and the
return deadline
b) A stamp of approval from the depot officer
c) A receipt of acknowledgment from the receiving firm
d) The resale value of the empties
Answer: a) A rubber stamp endorsement stating a debit rate and the return deadline
Question 14:
When the empties are returned by the indenting departments in good condition
and within the stipulated period, which form should be used? a) Form S. 1539
b) Form S. 1718
c) Form S. 1716
d) Form S. 1720
Answer: b) Form S. 1718
Question 15:
What should the Depot Officer do with empties promptly after making the
necessary entries in his register? a) Issue a standard receipt
b) Send the empties on to the firms and obtain proper acknowledgment
c) Ignore the transaction in the records
d) Send the empties to scrap
Answer: b) Send the empties on to the firms and obtain proper acknowledgment
Question 16:
What adjustment should be made when empties are returned by the indenting
department after the stipulated period and the suppliers cannot waive the
delay? a) Return the empties to the supplier at no cost
b) Take the empties at a valuation with reference to the rates given in the
scrap schedule
c) Credit the department at full cost
d) Discard the empties
Answer: b) Take the empties at a valuation with reference to the rates given in the scrap schedule
Question 17:
What should be prepared to credit the firm to whom the empties belong and
debit the department concerned with the originally stipulated cost of the
empties? a) An Advice Note of Returned Stores
b) A Receipt Note (S. 1719 or S. 1726)
c) A standard receipt
d) A delivery note
Answer: b) A Receipt Note (S. 1719 or S. 1726)
Question 18:
How often should the Depot Officer inspect the register maintained in Form
S. 1716? a) Daily
b) Weekly
c) Monthly
d) Quarterly
Answer: c) Monthly
Question 19:
What should be done if the empties returned by any Depot Officer to the
firms are not accepted by them even at a reduced price? a) Discard the empties
b) Send the empties to the nearest depot and carry out the necessary
adjustments
c) Return the empties to the department
d) Store the empties indefinitely
Answer: b) Send the empties to the nearest depot and carry out the necessary adjustments
Question 20:
How should depots and departments avoid loss to the Railway Administration
from any delay in the return of empties to supplying firms? a) Keep the empties
in stock indefinitely
b) Decant into or transfer contents to railway-owned empties
c) Sell the empties at scrap rates
d) Issue a standard receipt
Answer: b) Decant into or transfer contents to railway-owned empties
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