Indian Railway Codes and Manuals-Stores code- Vol-II-Chapter-14 (XIV)
CHAPTER XIV
DEPOT LEDGER
Procedure in the Ledger Section
1401. The
clerical work of the depot in respect of accountal of stocks should preferably
be centralised in a Ledger Section where all the stock cards of the depot
should be located (see paragraph 1206 also). The section should be divided into
sub-sections corresponding to one or more wards and each sub-section should
deal with the same groups of stores as dealt within the corresponding wards.
The section should be separate unit under the supervision of a subordinate
independent of the ward organisation.
1402. The Stock Cards.—The most convenient arrangement
is for the Stock Card wherever maintained manually to be in two parts
detachable from each other, one part recording the transactions of each item of
stores in the depot, called the Numerical Ledger Card, and the other for
recording recoupments, called the Recoupment Card. The cards should be
maintained in the forms shown below and kept in cabinets of suitable pattern,
facilitating posting and filling. A separate card for recoupments has two
definite advantages. Firstly, entries concerning recoupments being much fewer
than those concerning receipts and issues, the card special provided for the
former will be used up much more slowly than that provided for the latter. If
one card only were provided for each item, it would have to be divided into
columns for recoupment, receipts and issues. The space for recoupment being
scarcely used up by the time
the spaces for receipts and issues has been completely filled in, and
extravagent consumption of cards will result. Secondly, wherever only numerical
ledgers are abolished in favour of bin cards or mechanisation of transaction
records, it permits easy transition without effecting the depots recoupment
records.
Note—Stock cards or sheets that provide for both ledger
posting and recoupments being shown together are not prohibited though less
convenient in handling
1403. Separate set of stock card should be maintained
under each class of stores for the categories mentioned in paragraphs 113 to
118, the stock being classified according to whether they are 'new'
'second-hand, or, repairable', and 'finished', 'part-finished', or 'rough'.
1404. Opening and Closing of Stock Cards.—No card may be
opened for the first time for an item, without the Stores Accounts
Officer being advised on the same date to enable him to open a corresponding
priced ledger card in his office. Not more than one card should be maintained
for an item at a time, unless there is a difference in quality, such as new,
second-hand etc., or it is found necessary by reason of different rates of
credit to maintain separate records of stocks. A manuscript Advice of New Stock
Card Form (S. 1404-A) should be prepared in triplicate giving the following
information, viz., Class Price List Number, Nomenclature, Category of Stores,
(such as Ordinary, Emergency, Special or Surplus) and ward. The copies of the
advice should be sent to the Accounts Officer who will return one copy in token
of his approval of a new card being opened. When a depot proposes to close a
card, a similar manuscript Advice Form (S. 1404 B) prepared in the same detail
should be sent to the Stores Accounts Office. It should state in addition the
number and date of the last voucher posted in the numerical ledger/bin card
which is to be closed.
1405. Blank Forms.—The Depot Officer should ensure that
blank forms of stock cards are kept in proper custody and that issues of such
forms for use are made under the orders of the Supervisor of the Ledger Section
who should also initial all such issued cards on the right hand top corner.
When reconciling the numerical ledger cards with the priced ledgers and when
noting the balances of stock verification the Accounts Staff should see that
the cards bear
the initials of the clerk-in-Charge of the Ledger Section.
1406. Completed Numerical Ledger Cards.—Particular care
should be taken to see that all completed cards are carefully stored
chronologically, in the order of price list numbers and are easily available
for immediate reference, suitable binders or cabinets being used for this
purpose. Suitable binders or cabinets may be kept apart for the purpose in which
the cards duly arranged by price list numbers should be placed along with a
manuscript list of such cards
Form (S. 1406) which should show :—
1. P.L. No.
2. Description stores
3. Period of posting; commencing and closing Voucher No. and date
4. Opening balance
5. Closing balance
Duties of the Numerical Ledger Poster
1407. He should post the receipt and issue vouchers
within twenty-four hours of the dates to which they relate, unless any holiday,
happens to intervene. He should also keep the "Recoupment Cards" of
the items in his charge duly posted as laid down in paragraphs 1414 to 1439. He
is responsible for the timely placing of a requisitions and purchase orders in
connection with the items in his charge except where ledger posting has been
mechanised.
1408. Posting of Numerical Ledgers Cards.—There should
be no entry in the ledger card ordinarily without a voucher for the
transaction. The ledger card should be posted with great care, neatness being a
very important factor. No overwriting should be allowed, and in no
circumstances should any entry of a transaction be scored out. If by a
mischance any entry which should have correctly been made in another card had
been written in a particular ledger
card, the error should be corrected by a write back entry giving reference to
the ledger card in which the entry has since been correctly posted. In only
such cases can an entry be made with- out a supporting voucher. All such
correction should be made under the initials of the clerk-in- charge of the
Ledger Section.
1409. As stated in paragraph 1331, the wards send the
receipt and issue vouchers along with forwarding memo (S. 1256) to the Ledger
Section. The vouchers should be carefully checked with the forwarding memo,
special care being taken to see that the continuity of the numbers is
maintained. The receipt of the vouchers should be intimated to the wards by
returning one copy of the forwarding memo duly receipted. All vouchers
received, other than combined "Requisition and Issue Notes" should be
passed on to the respective ledger posters for posting the ledgers. Three foils
of the combined "Requisition and Issue Notes" will be received in the
Ledger Section along with the forwarding memo. The sixth foil should be
detached and handed over to the Requisition Register Sub-Section for posting
the column "Action Taken" in the Register of Requisitions (Form S.
1307) and for filling as record later on. Such foils should be filed separately
for each division or shop and according to the dates of the requisition in
order to facilitate reference in future. The other two foils should be handed
over to the ledger posters. In many cases, the voucher handed over to the
ledger section will be in two foils, viz, the Accounts Copy and the Bill Copy,
but in no case should the foils be separated. The posting in the numerical
ledgers should be made from the copy styled "Accounts Copy" and not
from the "Bill Copy". After posting each voucher, the closing
quantity balance as appearing in the ledger card should be recorded in the
voucher in the cage provided for that purpose.
1410. Order of Posting of Vouchers.—The purpose of
giving the closing balance alter each posting in the ledger is to permit of the
corrections of the balance being checked by the Accounts Office when the
vouchers are posted in the priced ledgers. This cannot be achieved unless the
vouchers are posted in both the sets of ledgers in the same order of sequence.
The rule should be observed by the depot that receipt vouchers should be posted
in a ledger card
prior to the posting of the issue vouchers for the day. In posting the receipt
vouchers the following order of posting should be maintained.—
1. Departmental Stock Verification Sheets
2. Book Transfers
3. Purchase Vouchers (including Advice of Despatch) and their adjustment memo.
4. Workshop Manufacture Receipts
5. Depot Transfer Receipts
6. Advice Notes of Returned Stores
In posting issues, the following order should be maintained :—
1. Requisition and Issue Notes
2. Ordinary Issue Notes
3. Depot Transfers
In posting the vouchers of each of the categories mentioned above (receipts and
issues) the posting should be made in the order of the numbers given by the
ward. In case of receipts, the R.O. numbers should also be posted in addition
to the numbers assigned to the receipt vouchers by the suppliers returning
departments, other depots, or the workshops. It would very much facilitate the
posting if the vouchers of each category for the day are arranged in
the order of price numbers.
1411. Posting of Accounts Stock Verification
Sheets.—These returns which will be prepared by the Accounts Stock Verifiers
will be posted in the Depot ledgers by the verifiers themselves who should
initial all such entries. All such postings will be made before any transaction
for the date on which the verification was made are posted in the ledgers. The
verifiers will be responsible for sending the copies of their stock sheets to
the Accounts Office Ledger Section for the posting of the priced ledger.
1412. Disposal of the vouchers after posting Numerical
Ledgers.—After the postings for a date have been made, the vouchers should be
checked (if necessary) with the forwarding memo (S. 1256) without any
re-arrangement in case the vouchers have been arranged by price list numbers
(vide paragraph 1410) and the vouchers with both copies of the forwarding memo
should be sent to the Stores Accounts Officer who, after checking the vouchers
with the memo
(without disturbing any arrangement by price list numbers) will return one copy
of each forwarding memo to the depot as an acknowledgement for the vouchers.
1413. Monthly Statement of Vouchers.—At the end of the
month, the clerk-in-charge of Ledger Section should countersign the certificate
given by the wards in their Monthly Statement of Vouchers (vide paragraph 1335)
and forward both the copies to the Stores Accounts Office. The statement should
be carefully checked in that office and if found correct, one copy should be
returned to the Ledger Section as an acceptance of the certificate.
1414. Posting of Recoupment Cards wherever maintained
manually.—Once yearly, after the Annual Contract Statement (S. 603) has been
prepared, the columns in the Recoupment Card headed 'Contract Period' and
"Estimated Requirements" should be filled in from the figures given
in the Annual Contract Statement. The columns "Allotment" and
"Allotment No." should not, however, be filled in by the Subsidiary
Depots as their full estimated requirement will be arranged for by the Controller
of Stores and will be available for drawing as required through the Main Depot.
The Main Depot for the item is entered on both the Recoupment and Numerical
Ledger Cards. In connection with the recoupment of stores the
"Maximum" and "Minimum" are important factors. The figures
representing maximum should be entered in the spaces provided for the purpose
in both the ledger (if maintained manually) and recoupment part of the Stock
Card (S. 1402).
Recoupment
of Stocks by Subsidiary Depots from Main Depots
1415. When it is found that the balance after posting of
an issue in the Numerical Ledger Card is either the "Minimum" or
below it, the stock card poster should immediately insert a coloured (blue)
signal in the holder at the lower edge of the card. A red signal should be
attached if the entire stock is exhausted. Upon completion of the daily
postings on the Recoupment and Numerical Ledger Cards the poster should prepare
the stock recoupment Requisition wherever prepared manually (S. 1016) for all
items indicated with a blue or red signal. As the Stock recoupment Requisitions
are made out, the blue and red signal should be removed. The posters are
responsible for clearing all the blue and red signals by the end of each day.
Recoupment Requisitions so made out should be despatched to the Main Depot by
the first available train or post.
1416. Stock Recoupment Requisitions.—These should be
made out in duplicate wherever not mechanised in the form shown below, one copy
being retained as office copy and the other, being forwarded to the correct
Main Depot. On each occasion a recoupment is contemplated the ledger poster
should examine the maximum and minimum figures and adjust them with the
approval of the Depot Officer, if he finds that the weekly average consumption
points to a
definite increase or decrease as the case may be, over the previous six months'
period.
Form No. S. 1416
STOCK RECOUPMENT REQUISITION FORM
1417. Quantity
for Recoupment.—The smallest quantity of an item to be recouped will be the
"Maximum" and this will be the correct recoupment to make when the
stocks on hand are down to the level of the "Minimum" when an issue
brings the balance below that of the minimum, the correct quantity to recoup
should be arrived at by substracting the balance from the minimum and adding
the result to the maximum. In the event of the stock being entirely de-pletted,
the quantity to be requisitioned is obtained by adding the maximum to the
minimum quantity. Should a sudden rush of demands deplete the stocks entirely,
and still leave some requisitions uncompiled with, the correct recoupment will
be the maximum plus the quantity required to cover the pending requisitions.
The following formula, may, therefore, be used with advantage. The quantity to
be recouped is equal to (maximum plus minimum plus pending demands) minus
(stock plus dues).
1418. Revision of Estimated requirements for current
Contract Period.—After the annual contract for any class of stores has been in
operation for a considerable time, it is inevitable that the quantity at first
provided for some items will be required reconsideration due to unexpected fluctuations
in consumption. Subsidiary depots may in such circumstances call up material
from the Main Depots over and above their estimated requirements, but under
normal
conditions, the Subsidiary Depots should notify the Main Depots in ample time
if they require to alter their original estimate. In order to ascertain the
time when such a revision should be affected, a comparison of the quantity
shown in the "balance of allotment" column of the Recoupment Card (S.
1402-B) (which shows the amount still available to be drawn for the remaining
months of the contract period) should be made with the issues already made over
an equal
period of the time. To facilitate this comparison the summary of the issues of
the past two years is kept tabulated at the top of the Recoupment Card (S.
1402-B). This investigation which should take place whenever a recoupment is
made, will show whether the quantity required increasing or decreasing and if
it appears that an alteration is necessary, the revised figure should be entered
in the "estimated requirements" column of the Recoupment Card
(S. 1402-B) and the balance of the allotment increased or decreased
accordingly. This revised forecast should be notified to the Main Depot on the
Stock Recoupment requisition (S. 1416) being sent forward. When such a
recasting of figures is being done, a slip giving the past six month's
consumption should be put up along with the Stock Recoupment Requisition for
the guidance of the Depot Officer.
1419. Pending Demands.—If there are any "Pending
Demands", i.e., indentors requisitions that cannot be complied with, owing
to the stock being exhausted, the quantity of such pending demands should be
shown on the Stock Recoupment Requisition (S. 1416). This information should be
given in order that the Main Depot which would not normally make an issue for
its own stock unless an over stock exists, may, if possible, despatch
sufficient material
to clear such pending demands.
1420. Posting of Requisitions in Recoupment Card (S.
1402-B).—Before the despatch of the Stock Recoupment Requisition (S. 1416) from
the Subsidiary Depot, all its particulars should be posted in the Recoupment
Card (S. 1402-B) and at the same time the balance of the allotment should be
struck and brought down and entered in the column headed "balance of
allotment" the total amount of material outstanding on Stock Recoupment
Requisitions (S.
1416) being shown in the column "balance due". The Stock Recoupment
Requisition (S. 1416) should be signed by the Depot Officer.
1421. Arranging Supplies for Subsidiary Depots.—A depot
which is the Main Depot for a particular item, deals with all recoupments of
the item for Subsidiary Depots, in addition to arranging for its own suppliers
of the item. The particulars of recoupment made for Subsidiary Depots are not
entered on the Main Depot's Recoupment Card as the entries on that card only
concern transactions for the Main Depot's requirements. Where a Main Depot has
over stock,
it should make issues out of the stock to a Subsidiary Depot and post the
transactions in the 'issues' column of the numerical ledger card, Care should
be taken, however, not to include these issues in the "summary of
issues" shown on the top of the Recoupment Card and for this reason, such
a posting should be made in the red ink denoting that this is a "Depot
Transfer". It is only the retail issues made direct to Main Depot
indentors that are shown in the cages for
"summary of Issues" on the Recoupment Card and not transfers of
stocks to other depots. Each depot is responsible for giving its estimate of
stocks that will be required to meet the retail demands that will be made upon
the depot by the various indenting departments, and transfers have, therefore,
to be excluded.
1422. On receipt of Stock Recoupment Requisitions (S.
1416) from Subsidiary Depots they should not be forwarded direct to the wards,
but handed over to the stock card posters to see if the material could be
supplied from the Main Depot's Stock. As the stock card shows at a glance
whether the Main Depot has any stock to spare over the maximum, if a stock is
on order (if any), for other depots, and indicates the current rate of
consumption, the Ledger Section has the responsibility for taking steps to
adopt the most appropriate method of recoupment.
1423. Supply from over stock of Main Depot.—The stock
card poster having checked the stock card from the item should forward the
Stock Recoupment Requisition to the ward-keeper in charge of the material,
should there be an over stock. The ward-keeper should then prepare the Depot
Transfer Form and arrange with the Despatch Section to despatch the material by
stores van. The Stock Recoupment Requisitions (S. 1416) should then be returned
to the
stock card poster in the Ledger Section with the copies of the Depot Transfer
Form. The stock card poster should post the 'issues' column of the numerical
Ledger Card (S. 1402-A) in red ink to indicate a Depot Transfer issue. He
should also enter on the Stock Recoupment Requisition (S. 1416). the date of
the Depot Transfer Issue Note, and the quantity despatched. At the same time,
the 'issues' column under the heading 'over-stock', allotment on the back of
the Contract Allotment Form (S. 629) or the Estimate Advice Form (S. 634)
should be posted under the name of the receiving depot and the new balance of
over stock calculated and entered in the adjoining 'balance column'.
1424. Where there is a "revised forecast of further
requirements" entered on the Stock Recoupment Requisition (S. 1416), the
required alteration to the allotment should be recorded on the Contract
Allotment Form (S. 629), or the Estimate Advice Form (S. 634). If this
necessitates increasing the existing provision for the whole line, an
Alteration to Contract Allotment Form (S. 1428) should be prepared and del;1!
with as explained in paragraphs 1429 and 1430,
and the number of Alteration to Contract Allotment Form (S. 1428) and the
increased quantity requested should be entered on the Stock Recoupment
Requisition (S. 1416).
1425. Purchase.—In cases where the Main Depot has no
stock of an item, and a Subsidiary Depot has shown pending demands on the Stock
Recoupment Requisition (S. 1416), the Main Depot should despatch material
sufficient to cover the "pending demands" of the Subsidiary Depot,
subject to not lowering the Main Depot's stock below the "minimum" in
such and other cases when purchases have to be made, Purchase Order (S. 174)
should be placed against the
existing current contract for quantity sufficient to cover not only the balance
required for the Subsidiary Depot but also sufficient to replenish the Main
Depot Stocks up to the "maximum". These quantities for the two depots
should be shown separately on the Purchase Order (S. 714), to enable the
despatch of the material direct to the respective depots, the procedure laid
down in paragraphs 1426 to 1433 being followed.
1426. Recoupments by Main Depots.—The columns headed
"allotment" and "allotment number" in the Recoupment Card
(S. 1402-B) should be filled in by the Main Depot when the detailed allotment
for depots is intimated by the Controller of Stores through the Contract
Allotment Form (S. 629) which is the Main Depot, foil of the Acceptance of
Tender Form (S. 629), or Estimated of Advice Form (S. 634), in the case of
Directorate General of Supplies and Disposals Contracts. When the Stock of an
item in a Main Depot drops to the "minimum" or when a purchase on
behalf of a Subsidiary Depot is necessary, the poster concerned should at once
prepare a Purchase Order Advice in the form shown below to which he should
attach the relative Contract Allotment Form (S. 629), or the Estimate Advice
Form (S. 634) and put them up to the supervisor who should check the figures
and arrange for the Purchase Order
(S. 714) to be made out.
1427. On the back of the Contract Allotment Form (S. 629)
or Estimate Advice Form (S. 634) the allotment for each depot and also the
balance available to be drawn are exhibited. Each time a Purchase Order is
placed, the supervisor should see if the balance of the total line allotment
will be sufficient for the remainder of the contract period. If the balance
appears to be inadequate an Alteration to Contract Allotment (S. 1428) is
called for.
1428. Alteration of Contract Allotment.—When an
alteration to a contract allotment is necessary by Main Depots, the form shown
below should be used.
1429. The form
which is self explanatory and is generally only used in connection with
Quantity Rate Contracts should be made out in duplicate, one copy being
retained in the Main depot and the other being sent to the Controller of
Stores. Reductions in contract quantities are usually dealt with once yearly at
the time when Annual Contract Statements (S. 603) for the new year are
submitted by depots, and notifications are issued to the supplying firms
showing by how much it is intended to reduce the quantity in terms of the
contract (vide paragraphs 617 to 620).
1430. If a radical alteration to design is made, or a
drastic alteration to a programme, which necessitates and abnormal reduction of
requirements, the main depot should advice the Controller of Stores by means of
the Alterations to Contract Allotment Form (S. 1428) and in such cases the
firms concerned should be notified at once. The chief use of this form,
however, is when the Main Depot is certain that the total line allotment for
any item is insufficient to meet demands. Care should be taken to notify the
Controller of Stores of the required alteration at least five months before the
whole of the material originally allocated is drawn from the firm. On receipt
of the Form (S. 1428) in the Office of the Controller of Stores, the
particulars of allotments and quantities drawn by all depots should be shown on
the back of the form from the relative Position Cards (S. 635) and put up to
the Controller of Stores to arrange for purchases.
1431. If the additional material required can be
obtained advantageously by operating the clause of the existing contract,
allowing the drawing of a certain per cent over and above the contract quantity
a Modification to Purchase Order From (S. 619) should be prepared and
distributed as explained in paragraph 620.
1432. The Depot Officers Incharge of the Main Depots may
also be empowered to operate on the percentage clause and in such cases the
Main Depot should prepare and send to the Controller of Stores copies of the
Modification to Purchase Order Form (S. 619). This form may be used for the
Modification of contracts as well as for the modification of purchase orders.
These forms should be sent to the Controller of Stores from the main depot of
simultaneously with the -purchase Order (S . 714) placed under the percentage
clause. If the additional material required exceeds the agreed percentage of
the contract quantity, or if it more advantageous to enter into a new contract,
tenders should be called for and a fresh contract placed as usual. The
additional amount of material ordered should be posted on the Position Card (S.
635) in the usual manner.
1433. Purchase Orders.—These should be prepared and
distributed as explained in paragraphs 715 and 716. Purchase Orders (S. 714)
and Alteration to Contract Allotment Form (S. 1428) should be signed by the
Depot Officer of the Main Depot, who should also initial the Purchase Order
Advice Form (S. 1426) at the time the Purchase Order (S. 714) is signed. After
despatch of the Purchase Order (S 714) its number, and the quantity ordered,
should be entered
in the relevant columns allotted to the Main Depot on the back of the Contract
Allotment Form (S. 629) or on the Estimate of Advice Form (S. 634) and the
balance struck showing the current balance available for drawing.
1434. Method of arranging for the supply of Stock Items
not ordered on Annual Contracts.— The Controller of Stores should prepare a
list of the items of each class of stores that it is considered inadvisable to
order on annual contracts, separate lists being prepared for items purchased by
the Indian Stores Department. A copy of each list should be sent to each depot
that stocks any of the items appearing in the list. The contract period as laid
down in the Annual Contract Chart (vide paragraph 601) for each class should be
divided into quarterly periods to ensure that the quarterly requirements for
each class of stores are dealt with on different dates to avoid congestion of
work. Twelve weeks before the end of each quarters the Subsidiary and Main
Depots should fill in the following form in duplicate, for the next quarters
requirements.
1435. To guard
against stock becoming exhausted which would necessitate intermediate
purchases, the depots should frame their estimates so as to have 'maximum in
stock at the end of each quarter. If it happens that the stock has been
exhausted and there are also pending demands, and recoupment has not been made
up to the time of preparing the Form (S. 1434), the total quantity of the
pending demands should be shown in column 4, of the Form (S. 1434)
prefixed by a minus sign. Cases of this nature should very rarely, happen
because if a depots stock for any tern reaches in the 'minimum' before the
quarterly statements are parepared and the amount on order will not cover
requirements, a requisition should be submitted to the Controller of Stores via
the main depot for a special purchase to be made. Subsidiary Depots should
despatch one copy of the form to the Main Depot eleven week before end of each
quarter and the Main Depot should then prepare in duplicate a similar form
giving the total requirements or all depots and also the allocation for
individual depots.
1436. One copy of the form prepared by the Main Depot
should be forwarded to the Controller of Stores ten weeks before the end of
each quarter who should make the arrangements to advertise the tender, let
contracts and place purchase order (S. 714) for delivery of the items in time
for all depots to receive supplies by the end of the current quarter. Items
required to be purchased through the Directorate General of Supplies and
Disposals or through one of its Regional Directorates should be indented upon
them on D.G.S. & D. indent forms.
Workshops Manufacture
1437. Stock Requisitions on Workshops.—In the case of
items manufactured in railway workshops, the maximum and minimum stock should
be fixed taking into consideration the length of time required by the workshops
to deal with requisitions by Stores Depots (vide paragraph 129). Upon the
Depots stock on an item dropping to the level of the minimum, a requisition
form as shown below should be prepared in triplicate, the first copy being
filed in the Ledger Section, while the second and third copies should be passed
respectively to the Receipt Section, of the depot and the workshops Production
Department. For 'C items with value of annual consumption less than Rs. 10,000,
the replenishment system of recoupment with annual review may be adopted. A
replacement level corresponding to 18 months Consumption may be fixed for each
item. The item shall be reviewed at the end of a year, and a stock requisition
placed for a quantity by which quantity by which on hand plus quantity on order
minus pending demands, is short of the replenishment level.
1438. Upon
completion of the order, the workshops will prepare a "Material-supplied
to stores" Form (S. 1531) in five copies and distribute them as laid down
in paragraph 1532. The Receipt Section of the Stores Depot having duly checked
the items of stores received, should endorse receipt on all the five foils and
return the fourth foil to the Production Department where it should finally be
made over to the workshop Accounts Officer, The remaining three copies, duly
receipted, should be sent to the wards with the material. The ward should allot
R. O. numbers to them and forward them along with the forwarding memo (S. 1256)
to the Ledger Section where the quantity received should be posted in the
'receipts column of the Numerical Ledger Card (S. 1402- A). One copy should be
paired with the relevant Requisition on Workshop (S. 1437) and retained in the
Ledger Section as record. The other two copies should be forwarded to the
Stores Accounts Officer.
1439. When the manufactured items are required for a
Stores Depot that is not adjacent to the workshops, the following slightly
different procedure should be followed. The fifth copy of the material supplied
to Stores Form (S. 1531) should be retained by the workshops and the other four
copies passed to the Despatch Section of the local Stores Depot with the"'
manufactured stores, where, after due check, the fourth foil, duly received,
should be returned to the Production Department for transmission to the
Workshop Accounts Officer. The remaining three copies will accompany the
consignment in the stores van with the clerk incharge who, upon delivering the
stores to the indenting depot should hand over the three copies and obtain a
covering signature upon his delivery sheet, The indenting depot, after due and
final check, should post the receipt of the item on the numerical ledger card
and retain the first foil, passing the second and third foils to its Stores
Accounts Officer. This Officer, should retain the second foil for his record
and send the third foil alongwith the advice of Credit (S. 2705) to the
Workshop Accounts Officer of the Workshops, that supplied the item. After
credit has been booked to the workshop, the Workshop Accounts Officer should send
the third foil to the depot that despatched the material, for noting the
particulars of acknowledgment in the Register of Despatches (S. 1345) before
finally returning the form to him.
Miscellaneous
1440. Disposal of Surplus and Scrap.—The procedure to be
followed in the depot in this connection has been prescribed in Chapter XXIV.
1441. Miscellaneous Cash Receipts.—The Depot Officer
receives small sums of money on account of petty private sales and in payment
of dues such as ground rent, loading charges & c. Proper receipts on the
prescribed forms should be given to the parties tendering the money on the same
dates as the receipts of cash. These transactions should be promptly accounted
for in a Register of Miscellaneous Cash Receipts and the money should be
remitted as a rule to
the Treasurer or the local Station Master on the same date as that of receipt.
In unavoidable circumstances, the money may be remitted on the morning of the
following working day. Proper arrangements should be made for the safe custody
of the money till it is sent to the Treasurer or Station Master. Necessary
monthly statement, as prescribed by the Administration, for such accounts,
should be submitted by the Depot Officer on the due dates. All entries in the
register and documents in connection with such transactions should be signed by
a Gazetted Officer.
1442. Disposal of Stock Verification Sheets.—The
duplicate and triplicate copies of the stock sheets prepared in triplicate by
carbon process by Stock Verifiers or Inspectors of Stores Accounts, will be
made over to the ward-keeper who should record his explanations for the
discrepancies found through stock verifications, on both the copies of the
stock sheets and make them over promptly to the Section Inspector of Stores Accounts
(or to the Stock Verifier) through the Depot Officer. In cases where
satisfactory explanations have not been recorded, rejoinders (Accounts Notes)
will be issued by the Stores Accounts Officer. These rejoinders should also be
attended to and satisfactorily disposed of as expeditiously as possible.
- The clerical work of the depot in respect of accountal
of stocks should be centralized in which section?
- A. Inventory Section
- B. Ledger Section
- C. Accounts Section
- D. Stock Verification Section
Answer:
B. Ledger Section
- What are the two parts of the Stock Card referred to
as?
- A. Numerical Ledger Card and Recoupment Card
- B. Receipt Card and Issue Card
- C. Ledger Posting Card and Verification Card
- D. Account Card and Transaction Card
Answer:
A. Numerical Ledger Card and Recoupment Card
- What advantage does a separate Recoupment Card provide?
- A. Saves time in posting transactions
- B. Reduces the number of cards used
- C. Facilitates easier transition to mechanized systems
- D. Simplifies the overall ledger process
Answer:
C. Facilitates easier transition to mechanized systems
- How many categories should the stock cards classify the
stores into?
- A. Two
- B. Three
- C. Four
- D. Six
Answer:
B. Three
- When can a new Stock Card be opened?
- A. When the item is newly introduced in the depot
- B. With the approval of the Stores Accounts Officer
- C. When the existing card is filled up
- D. When there is a change in the quality of the item
Answer:
B. With the approval of the Stores Accounts Officer
- Who should ensure that blank forms of stock cards are
kept in proper custody?
- A. Depot Officer
- B. Accounts Officer
- C. Supervisor of the Ledger Section
- D. Clerk-in-Charge of the Ledger Section
Answer:
A. Depot Officer
- How should completed Numerical Ledger Cards be stored?
- A. Alphabetically by item name
- B. By the date of completion
- C. Chronologically by price list numbers
- D. By the category of stores
Answer:
C. Chronologically by price list numbers
- What is the primary responsibility of the Numerical
Ledger Poster?
- A. Maintaining the stock cards
- B. Reconciling stock balances
- C. Posting receipt and issue vouchers within
twenty-four hours
- D. Supervising the Ledger Section
Answer:
C. Posting receipt and issue vouchers within twenty-four hours
- Which vouchers should be posted first in the Numerical
Ledger Card?
- A. Issue vouchers
- B. Receipt vouchers
- C. Requisition vouchers
- D. Transfer vouchers
Answer:
B. Receipt vouchers
- Who prepares the Accounts Stock Verification Sheets?
- A. Depot Officer
- B. Ledger Section Clerk
- C. Accounts Stock Verifiers
- D. Supervisor of the Ledger Section
Answer:
C. Accounts Stock Verifiers
- How should the vouchers be checked after posting in the
Numerical Ledgers?
- A. By re-arranging them
- B. Without any re-arrangement
- C. By verifying against the stock cards
- D. By comparing with the previous day's vouchers
Answer:
B. Without any re-arrangement
- What should be done when the balance in the Numerical
Ledger Card is below the "Minimum"?
- A. Place a red signal on the card
- B. Place a blue signal on the card
- C. Place a yellow signal on the card
- D. Place a green signal on the card
Answer:
B. Place a blue signal on the card
- How often should the columns in the Recoupment Card be
filled in from the Annual Contract Statement?
- A. Monthly
- B. Quarterly
- C. Annually
- D. Semi-annually
Answer:
C. Annually
- Who is responsible for clearing all blue and red
signals by the end of each day?
- A. Depot Officer
- B. Supervisor of the Ledger Section
- C. Numerical Ledger Poster
- D. Accounts Stock Verifier
Answer:
C. Numerical Ledger Poster
- What should be done when a stock item is entirely
depleted?
- A. Recoup only the minimum quantity
- B. Recoup the maximum plus the minimum quantity
- C. Recoup only the pending demands
- D. Wait for the next contract period
Answer:
B. Recoup the maximum plus the minimum quantity
. On receipt of Stock Recoupment
Requisitions from Subsidiary Depots, what is the first action that should be
taken? a) Forward the requisitions
directly to the wards
b) Check if the material can be supplied from the Main Depot's stock
c) Prepare the Depot Transfer Form
d) Arrange with the Despatch Section to dispatch the material by stores van
Answer: b) Check if the material can be supplied from the Main
Depot's stock
17. When there is an overstock in
the Main Depot, who prepares the Depot Transfer Form? a) Stock card poster
b) Ledger Section
c) Ward-keeper
d) Despatch Section
Answer: c) Ward-keeper
18. How should issues under Depot
Transfer be indicated in the numerical Ledger Card? a) In blue ink
b) In green ink
c) In black ink
d) In red ink
Answer: d) In red ink
19. What form is used to record an
alteration to a contract allotment?
a) Depot Transfer Form
b) Purchase Order (S. 714)
c) Contract Allotment Form (S. 629)
d) Alteration to Contract Allotment Form (S. 1428)
Answer: d) Alteration to Contract Allotment Form (S. 1428)
20. If the Main Depot has no stock
and there are pending demands from a Subsidiary Depot, what is the appropriate
action? a) Despatch material sufficient to
cover pending demands without lowering the Main Depot's stock below minimum
b) Ignore the pending demands
c) Request material from another Main Depot
d) Cancel the pending demands
Answer: a) Despatch material sufficient to cover pending demands
without lowering the Main Depot's stock below minimum
21. When the stock of an item in a
Main Depot drops to the "minimum," what should be prepared? a) Stock Recoupment Requisition
b) Purchase Order Advice
c) Depot Transfer Form
d) Estimate Advice Form
Answer: b) Purchase Order Advice
22. Who is responsible for ensuring
that the total line allotment is sufficient for the remainder of the contract
period? a) Depot Transfer Section
b) Stock card poster
c) Supervisor
d) Despatch Section
Answer: c) Supervisor
23. How often are reductions in
contract quantities usually dealt with?
a) Monthly
b) Quarterly
c) Semi-annually
d) Annually
Answer: d) Annually
24. What is the purpose of the
Modification to Purchase Order Form (S. 619)?
a) To record issues under Depot Transfer
b) To modify existing contracts or purchase orders
c) To request new contracts
d) To track pending demands
Answer: b) To modify existing contracts or purchase orders
25. When should the required
alteration to a contract allotment be notified to the Controller of Stores? a) One month before the material is drawn
b) Three months before the material is drawn
c) Five months before the material is drawn
d) Six months before the material is drawn
Answer: c) Five months before the material is drawn
26. If additional material required
exceeds the agreed percentage of the contract quantity, what should be done? a) Use the percentage clause of the existing contract
b) Enter into a new contract through tender
c) Modify the purchase order
d) Cancel the existing contract
Answer: b) Enter into a new contract through tender
27. What form is used to arrange for
the supply of stock items not ordered on annual contracts? a) Contract Allotment Form (S. 629)
b) Purchase Order (S. 714)
c) Recoupment Card (S. 1402-B)
d) Form (S. 1434)
Answer: d) Form (S. 1434)
28. How should the workshops
indicate the completion of an order for manufactured items? a) Depot Transfer Form
b) Material-supplied to stores Form (S. 1531)
c) Contract Allotment Form (S. 629)
d) Estimate Advice Form (S. 634)
Answer: b) Material-supplied to stores Form (S. 1531)
29. What should be done if stock is
exhausted and there are pending demands?
a) Wait for the next quarterly statement
b) Submit a requisition for a special purchase
c) Ignore the pending demands
d) Cancel the pending demands
Answer: b) Submit a requisition for a special purchase
30. How should miscellaneous cash
receipts be handled? a) Retained by the Depot Officer
b) Remitted to the Treasurer or Station Master on the same date of receipt
c) Stored in a safe place indefinitely
d) Used for depot expenses
Answer: b) Remitted to the Treasurer or Station Master on the same
date of receipt
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