Indian Railway Codes and Manuals-Stores code- Vol-II-Chapter-21 (XXI)
CHAPTER XXI
CARRIAGE OF RAILWAY MATERIALS
(The rules apply to the dispatch and carriage
of Railway materials by Railway Department only)
Packing and
Loading of Materials
2101. Addressing of Smalls and Packages in less than Wagon
Loads.—Every package forming part of a consignment of less than a wag on load
should be fully and legibly addressed. Unaddressed packages should not be
accepted for booking. All old addresses should be obliterated before packages
are tendered for booking.
2102. Consignments of less than a full wagon load will
be accepted for booking and delivered at the goods shed or parcels office only,
as the case may be, and not at the premises of the consignor. Such consignments
will be subject to the same rules as consignments by the public in respect of
loss or damage.
2103. Weight Limit by Passenger Train.—Packages
exceeding two quintals should not be tendered for despatch by passenger or
parcel trains except by special arrangements.
Consignments
in Full Wagon Loads
2104. Requisition of Wagons.—A written requisition stating
the number and description of wagon or other vehicles required, accompanied by
a Railway Material Consignment Note, in support should be sent by the official
indenting for the wagon or wagons to the Station Master Goods Clerk concerned.
2105. Addressing of Consignments in Wagon Loads.—In the
case of consignments in full wagon loads, a percentage according to the nature
of the goods should be addressed, so that in the event of the wagon lebels
becoming detached it will be possible to identify the consignment.
2106. Wagon Loads booked from and to Departmental
Sidings.—In connection with the booking of full wagon loads under R.M.C. Note
and the loading of such consignments in departmental sidings, the procedure laid
down in paragraphs 2107 to 2121 will be followed.
2107. In the case of consignment in wagon load which are
loaded in a Departmental Siding, the contents of the wagon will not be checked
by the Traffic Department, the weight and particulars shown in the RMC Note
being accepted under a 'said to contain' endorsement given on the document.
2108. All fully wagon loaded departmental wagons dealt
with in a department sidings, or elsewhere other than a goods shed should be
sealed by the department concerned.
2109. Loading of Covered Wagons.—Dispatching departments
should use covered wagons for all materials and stores that can be loaded in
such wagons.
2110. A list of the articles, with a short description
and date of loading must be signed by the loader and placed inside each wagon
near the doer, in order to facilitate check in the event of the contents having
to be transshipped en route.
2111. The wagons should after loading be sealed and
properly locked before being made over to the Traffic Department for despatch.
2112. The R.M.C. Notes covering such consignments should
be endolrsed 'Sealed & locked' and this remark should be repeated on the
invoices and Railway Receipt, (if any).
2113. Liability for Shortage, etc.—If the seals and
locks are found intact at destination or transshipment station and a shortage
is discovered on unloading a covered wagon loaded in a departmental siding, the
sender will be held responsible for the shortage.
2114. If on arrival at destination or transhipment
point, one or both seals are found deficient but the locks are intact, the
Traffic Department alongwith RPF staff will witness the check of the contents
of the wagon, provided it is done before the wagon is placed in a depart mental
siding, but responsibility for any shortage discovered will rest with the
sender.
2115. The Traffic Department will accept responsibility
for shortage (not depreciation of damage) only when wagons are received with
seals and locks damaged and deficient, provided the checking of the contents of
such wagons is done by the consignee in the presence of representative of the
Traffic Department at a place arranged by the Traffic Department.
Note.—As all Railway materials and stores are generally carried at Owner's
Risk, the Traffic Department is not responsible for any loss, destruction or
deterioration or damage to these stores except when it can be proved that it is
due to any misconduct on the Railway Administration or its servant. Through
Railway materials and stores can, however, be booked at Railway Risk when a
rate which is 20 per cent higher than the Owner's Risk rate is chargeable and
in such cases the Traffic Department will be as responsible for any loss,
destruction or deterioration of or damage to the stores as a Bailee. Vide
Section 72 (1) of the Indian Railways Act, 1890.
2116. The Despatching Department will be held
responsible for seeing that all loaded wagons are locked before despatch.
Consignment
in Open Wagons
2117. Only rails, girders, heavy and bulky machinery,
signal posts, and material which cannot be loaded in covered wagon are
permitted to be loaded in open wagons, and materials so loaded should be
secured by lashing chains or wires.
2118. Liability of Shortage.—The Despatching Department
will be held responsible for shortages found in material and stores loaded in
open wagons unless it is proved otherwise by proper investigation.
2119. Shortages in Transhipped Wagons.—When loads of
wagons are adjusted or transhipped the Goods Clerk or Station Master will
advise the despatching and destination stations of the date of the adjustment
or transhipment, the number and description of the content, and the owning
railway of the wagon or wagons into which the materials had been transhipped.
2120. When shortages are discovered in transhipped
wagons, the Traffic Department will make the necessary enquiries and if no
articles are found to be left behind the sender will be held responsible for
the shortage.
Labelling
of Wagons
2121. Wagons should be properly labelled by the Goods Clerk
before they are dispatched. The sealing of the vehicles, where necessary,
would, however, be done in accordance with paragraph 2111 above.
2122. Rebooking of Consignments.—Consignments which the
consignee or consignor require to be rebooked or to be delivered short of
destination, will be dealt with in every respect as k the case of public goods.
Delivery
of Materials
2123. Notice of arrival.—Destination stations should, as
far as possible, serve notice of arrival on consignees for all consignments
whether booked as 'smalls' or in wagon loads.
2124. The consignee's copy of the Invoice (Railway
Receipt) should be surrendered at the receiving station before delivery of a
consignment will be given . Full signature (not merely initials) should be
given at the time of taking delivery. Should the consignee copy of the Invoice
not be available at the time of delivery, an unstamped indemnity bond signed by
the Official to whom the consignment is booked should be tendered in place of
the missing invoice copy (Railway Receipt) which should be subsequently
surrendered on receipt. Delivery should not be given unless either the Railway
Receipt or an indemnity bond is tendered.
2125. Delivery of wagons in Departmental Sidings.—For
full wagon load consignments which have to be delivered in Departmental
Sidings, the Receipt Foil of the Invoice or indemnity bond should be
surrendered and signature given in the usual way before placement of the wagons
in the sidings. The procedure should be strictly followed as its non-observance
will lead to considerable trouble and correspondence.
2126. Demurrage and Wharfage.—A department failing to
effect delivery of a consignment, within the free time allowed will in case of
'smalls' be liable for wharfage, and in the case of wangon loads for dumurrage
at the ordinary public rates.
2127. Wagons detained in Departmental Siding will be
subject to the demurrage rules applicable to ordinary public traffic.
Stores
Lost or Damaged in Transit
2128. In accounting for stores lost or damaged, the following
procedure should be observed
2129. Loss or Damage in Stores despatched by or to Stores
Depots discovered at the time of delivery.—Station Master should submit to the
Chief Commercial Manager the usual missing goods report in the form prescribed
for the purpose with necessary documents for all shortage found at the time of
delivery.
2130. In such cases, the Receiving Depot will accept the
Depot Transfer Issue Note for the actual quantity received and for the
difference either lodge a claim with the Commercial Department and pursue or
prepare a Counter Debit Transfer Issue Note after taking up the matter with the
Sending Depot. In the case where a Departmental Officer receives materials from
the Stores Depot will pass remarks regarding the actual quantity received on
the acknowledgement foil of the issue note but prefer a claim on the Commercial
Department or take up the matter with the Sender Depot as the case may be. Any
enquiry necessary will be conducted by the Traffic and Stores Department as above
but the Account should raise debits as per the full quantity on the voucher.
2131. Missing Stores Report should be submitted in. Form
(S. 2131) shown below to the Chief Commercial Superintendent, within one month
from the date of booking. Full particulars as to the number and date of R.M.C.
Note should be quoted in the missing stores report. If the materials or stores
reported missing come to hand subsequent to the submission of Form (S. 2131)
the Chief Commercial Superintendent should be imrnediatley advised without
fail.
2132. The form will be printed, each foil alongside of the
other. Foils I and III will be prepared, and the Foil III sent to the Chief
Commercial Superintendent on missing a consignment of stores.
2133. If subsequently, the consignment comes to hand, Foil
II will be filled in and forwarded to the Chief Commercial Superintendent to
enable him to ".top any investigations in hand.
2134. Time Limit for Claims.—Claims for losses should be
submitted by consignees within six months from the date of booking and should
be settled by the Chief Claims Officer within year of the date of booking as
maximum limit of time.
2135. Financial Adjustment.—No financial adjustment should
be made against the Traffic Department till the claims have been accepted.
2136. In the case of a stores Depot, the adjustment will be
made by the preparation and accountal of an issue note for the quantities and
values accepted by the Chief Commercial Superintendent of the claims.
2137. In other cases, the Accounts Officer of the
department concerned will make book adjustments through Advice of Transfer
Debits duly supported by an accepted copy of claim against the Accounts Officer
of the Chief Commercial Superintendent.
2138. The responsibility of the Traffic Department in all
cases of loss or damage will be subject to the relevant rules regarding
liability for loss, shortage or damages etc., laid down elsewhere in this
Chapter.
Railway Material Consignment Note
2139. No Railway materials may be conveyed by rail except
on the authority either of a Railway Material Consignment Note or an invoice
subject to the condition that the stores, materials etc. shall be for the
Construction, Revenue or Stock purposes of an Indian Government Railway and be
consigned to a recognized official of the railway covered for a letter of
authority for their despatch which must be produced at the sending station. The
Free Service Way-bill may, however, be used only in forwarding small
consignment of railway materials such as official envelopes, wagon covers and
ropes etc. as given in the IRCA Goods and Coaching Tariff.
2140. Deleted.
2141. In order to accelerate the accounting for freight
charges and to reduce the clerical labour involved, it is open to railway
administrations to provide for the Credit Note being made out in five parts
instead of four and of the particulars of rate and of freight being filled in
by the station Staff. of the five parts the will be the office and the fourth
the receipt. the receipt will be treated in precisely the same way as the
receipt foil of a invoice granted to the Public, the responsibility of the
Traffic Department and of the consignee being the same in each case. the fifth
copy which is meant to be made use of as a voucher for the purpose of accounting
intermediate parts the part marked 'Original' will be the authority under which
the consignment is despatched and that marked duplicate the Guard's way-bill
and delivery order. This part takes the place of parcels way-bill or Goods
Invoice.
2142. Head of Account Chargeable. the official issuing
railway Material Consignment Note should clearly show on all the 3 foils of the
railway materials Consignment note the head of the allocation of the charge and
designation and address of the Accounts officer who will account for the same.
2143. Before the material received the consignee should
surrender the receipt copy of the invoice together with credit note in the case
of freight to pay consignment to the traffic staff.
2144. Deleted.
Accountal of Credit Notes
2145. Outward Return by Stations.—Railway materials will
not be accounted for by station (in the station books and balance sheet) as to
freight. From the abstract, summaries of railway materials and stores will be
prepared for local and through traffic in which all particulars as per invoice
should be made. The accounts copy of the Railway Material Consignment note sent
in by the station in support of their outward returns will be checked in the
Traffic Accounts Office. Accounts Office will complete the returns in regards
to freight and prepare the necessary summaries.
2146. Separate Outward Returns will be submitted
by-stations for coaching and goods consignments of railway materials and
separate summaries for these will be made in the Traffic Accounts.
2147. Check by Traffic Accounts Office.—The copy of the
Railway Materials Consignment Note will be carefully examined in the Traffic
Accounts Office as to the official designation of the consignor and consignee
and the nature of the material carried to ensure, as far as possible, that the
consignments are correctly treated as railway materials.
2148. Materials of the Telegraph or other Government
Departments are apt to be erroneously consigned as railway material and it will
be seen that when such errors are discovered, a subsidiary return is prepared
debiting these departments at the full tariff rates.
2149. Telegraph lines stores, for use on the railway, are
carried free for the Telegraph department but the freight computed at the
railway material rate is debited to the
appropriate head of the revenue account.
2150. The Outward Returns of the forwarding Stations in
regard to railway materials are checked with the Inward Returns of the
Receiving Stations to ensure that all consignments carried have been accounted
for, due allowance being made where necessary for the arrival of consignments
at the Receiving Stations in a month other than the month of desptach.
2151. In summarisind the return, the freight on
consignments erroneously carried as railway material will be shown separately
from freight on bonafide railway material.
2152. The Traffic Accounts Office will prepare transfer
certificates and send to the Accounts Officer of the consignee raising the
debit for the freight
2153. Traffic Accounts Office should watch through a
manuscript register (S. 2153) whether the credits to Traffic Earnings are
afforded promptly by the Accounts Officers concerned.
Allocation of Freight Charges
2154. Sea Freights, Customs Duty and Port and Handling
Charges.—The expenditure on freight incurred by railways is either in the shape
of sea freight upto the port of landing, and rail freight from such port to
final destination or purely freight by rail from an an inland source of supply
to destination. This sea freight, the customs duty and the port and handling
charge on foreign shores should be charged invariably to the cost of stores.
Inland Freight and Incidental Charges -
2155. The inland freight on railway materials from the
source of supply or port (together with the loading, unloading and incidental
charges such as insurance, port landing, yard and other charges in India, if
any) is incurred on consignments.
(i) Directly to a 'work' for which these materials are
required , or
(ii) to Departmental Depots or imprests of stock held by
Executive Officer, or for immediate use on maintenance and repairs, or
(iii) to a Stores Depot for custody until issue as and when
required.
2156. Freight on Direct Supplies to Work or Department.—In
the case of the first class of consignments referred to in the previous
paragraph the freight & c. should be charged to the work concerned. If the
work is one of repairs and maintenance and there is no separate estimaefor such
work and in the case of the second class of consignments referred to in the
above parts graph, the freight & c charges should be debited to the heads
of account provided for the purpoea in the relevant Revenue Abstract of the department
concerned.
2157. Freight on Materials sent to Stores Depot.—Materials
consigned to Stores Depot (i.e. the third class of consignments referred to in
paragraph 2155 may be either.
(a) Stores returned from works, or
(b) Stores purchased for purposes of stock, or
(c) Stores transferred from depot to depot.
2158. Freight on Returned Stores.—The freight in respect of
Returned Stores should be charged either to the 'work' from which the stores
have been returned (when it will be debited to Capital or the Depreciation Fund
Account or /and Revenue as the case may be) or to the Revenue Abstracts of the
department concerned as the case may be.
2159. Freight on Purchases for Stock.—In respect of stores
purchased for stock (this includes manufactured by workshops) the freight shall
be allocated as shown in paragraphs 2160 to 2162.
2160. Freight on Coal and other fuel.—Freight on coal and
other fuel should be debited to the relevant sub-heads in Abstract 'H' of the
Revenue Account. In the case of coal issued for other than locomotive purposes,
e.g. pumps, capital works sales issues to other Revenue Abstracts & c a
suitable percentage to cover the freight charges, based on the penultimate
year's figures of total value of coal received and freight charges paid
thereon, should be added to the value of the coal, the recoveries on this
account being taken in reduction of expenditure under Abstract 'H'.
2161. Deleted.
2162. Freight on All Other Items.—Freight on all items of
stores for stock purposes should be charged to Abstract K 670 of the Revenue
Account titled "Freight from port or source of supply."
2163. Freight on Depot Transfers.—Freight incurred on
transfer of stores from one depot to another should be charged finally to
Revenue Abstract K 670 titled "Freight from port or source of
supply".
2164. Incidental Charges.—These charges are in respect of
insurance, loading and unloading and yard charges and purchase and inspection
percentages levied by the Directorate General of Supplies and Disposal or other
Government Departments. All such expenditure will, as a general rule, be
debited to the head to which freight charges on the stores are debited. As an
exception to the General Rule, the charges on account of loading and unloading
done by the permanent labour of the Stores Department will be charged to
Abstract 'A'.
Railway Material Consignment Rates
2165. When materials or stores intended for the use of a
railway are carried by the railway itself, the freight charges are creditable
to the earnings of the railway and debitable either to its Working Expenses or
to its Capital or Depreciation Fund Accounts.
2166. The freight charges are calculated as per the Railway
Material Consignment Rates fixed by the Commercial Department separately for
smalls and full wagon loads.
2167. Deleted.
2168. No distinction should be made between the railway
material rates for revenue stores and that for capital or construction stores.
2169. Deleted.
2170. Deleted.
2171. The Railway Materials Rates by other than Goods
Train.—The railway material consignment rates for dispatch by passenger or
"other than goods train" should be at such rates as may be approved
by the Railway Board.
Multiple choice questions:
Question
1
What should be done with packages
forming part of a consignment of less than a wagon load?
A) They can be partially addressed
B) They should be fully and legibly addressed
C) They do not need to be addressed if they are small
D) They should be left unaddressed if they are not fragile
Answer: B) They should be fully and legibly addressed
Question
2
Where will consignments of less than
a full wagon load be accepted for booking and delivery?
A) At the consignor’s premises
B) At the goods shed or parcels office only
C) At any railway station
D) At the consignee’s address
Answer: B) At the goods shed or parcels office only
Question
3
What is the maximum weight limit for
packages tendered for despatch by passenger or parcel trains?
A) One quintal
B) Two quintals
C) Three quintals
D) Four quintals
Answer: B) Two quintals
Question
4
How should a written requisition for
wagons be submitted?
A) By phone call
B) Through an informal note
C) In writing, with a Railway Material Consignment Note
D) Via email
Answer: C) In writing, with a Railway Material Consignment Note
Question
5
What should be done if the wagon
labels become detached?
A) The wagon should be reloaded
B) A percentage of the consignment should be addressed to identify it
C) The contents should be ignored
D) The wagon should be returned
Answer: B) A percentage of the consignment should be addressed to
identify it
Question
6
What is the procedure for loading
consignments in departmental sidings?
A) The Traffic Department will check
the contents
B) The contents are accepted based on the RMC Note’s details
C) The consignments are sealed by the consignee
D) The Traffic Department handles the loading
Answer: B) The contents are accepted based on the RMC Note’s
details
Question
7
What should be done with covered
wagons after loading?
A) They should be immediately
dispatched
B) They should be sealed and properly locked
C) They should be inspected by the Traffic Department
D) They should be left open for ventilation
Answer: B) They should be sealed and properly locked
Question
8
What should be done if a shortage is
discovered on unloading a covered wagon with intact seals and locks?
A) The sender will be held
responsible for the shortage
B) The Traffic Department will cover the shortage
C) The wagon should be sent back to the sender
D) The shortage will be ignored
Answer: A) The sender will be held responsible for the shortage
Question
9
When are the Traffic Department’s
responsibilities for shortages applicable?
A) When seals and locks are damaged
and deficient
B) Only when seals are intact and locks are damaged
C) Only when both seals and locks are intact
D) Only if the contents are checked before dispatch
Answer: A) When seals and locks are damaged and deficient
Question
10
What materials are permitted to be
loaded in open wagons?
A) Small packages and parcels
B) Covered materials and fragile items
C) Rails, girders, heavy machinery, signal posts
D) Items requiring refrigeration
Answer: C) Rails, girders, heavy machinery, signal posts
Question
11
What should be done if a shortage is
discovered in transhipped wagons?
A) The sender will be held
responsible if no articles are left behind
B) The Traffic Department will handle all shortages
C) The consignee will cover the shortage
D) The wagon will be sent back to the sender
Answer: A) The sender will be held responsible if no articles are
left behind
Question
12
What is required before wagons are
dispatched according to the Goods Clerk?
A) The wagons must be cleaned
B) The wagons should be properly labelled
C) The wagons should be inspected for damage
D) The wagons must be left unlocked for inspection
Answer: B) The wagons should be properly labelled
Question
13
How should consignments that need to
be rebooked or delivered short of destination be handled?
A) They should be handled informally
B) They should be treated like public goods
C) They should be delivered directly to the consignee
D) They should be immediately returned to the sender
Answer: B) They should be treated like public goods
Question
14
What must the consignee surrender at
the receiving station before delivery of a consignment?
A) A signed letter
B) The consignee's copy of the Invoice (Railway Receipt)
C) A verbal confirmation
D) An email notification
Answer: B) The consignee's copy of the Invoice (Railway Receipt)
Question
15
What should be done if the
consignee's copy of the Invoice is not available at the time of delivery?
A) Delivery can proceed without any
documentation
B) An unstamped indemnity bond should be tendered in place of the missing
invoice copy
C) The consignment should be returned to the sender
D) Delivery will be delayed indefinitely
Answer: B) An unstamped indemnity bond should be tendered in place
of the missing invoice copy
Question
16
What is the procedure for delivering
full wagon load consignments in Departmental Sidings?
A) The wagons should be immediately
dispatched without documentation
B) The Receipt Foil of the Invoice or indemnity bond should be surrendered
before placement in the sidings
C) Only the invoice should be surrendered; no need for a signature
D) Delivery should be done based on a verbal confirmation
Answer: B) The Receipt Foil of the Invoice or indemnity bond should
be surrendered before placement in the sidings
Question
17
What liability does a department
have if it fails to effect delivery of a consignment within the free time
allowed?
A) Liability for wharfage for
'smalls' and demurrage for wagon loads at public rates
B) Liability for storage fees only
C) Liability for transportation costs only
D) No liability is incurred
Answer: A) Liability for wharfage for 'smalls' and demurrage for
wagon loads at public rates
Question
18
What should be done when stores are
lost or damaged in transit and discovered at the time of delivery?
A) The missing goods report should
be submitted to the Chief Commercial Manager
B) The consignment should be returned to the sender immediately
C) The consignee should ignore the loss or damage
D) The store should be re-shipped without any documentation
Answer: A) The missing goods report should be submitted to the
Chief Commercial Manager
Question
19
What is the time limit for
submitting claims for losses?
A) Three months from the date of
booking
B) Six months from the date of booking
C) Nine months from the date of booking
D) One year from the date of booking
Answer: B) Six months from the date of booking
Question
20
How should financial adjustments be
made for accepted claims?
A) By issuing a refund immediately
B) By preparing an issue note for the accepted quantities and values
C) By adjusting the claims through the Traffic Department
D) By sending a payment directly to the consignee
Answer: B) By preparing an issue note for the accepted quantities
and values
Question
21
Which document must accompany a Railway
Material Consignment Note for materials to be conveyed by rail?
A) A letter of authority
B) A verbal order
C) An email confirmation
D) A receipt of payment
Answer: A) A letter of authority
Question
22
What should be done if materials or
stores reported missing come to hand after submitting Form (S. 2131)?
A) The Chief Commercial
Superintendent should be immediately advised
B) The materials should be returned to the sender
C) The missing stores report should be ignored
D) A new Form (S. 2131) should be submitted
Answer: A) The Chief Commercial Superintendent should be
immediately advised
Question
23
What are stations required to
prepare for local and through traffic regarding railway materials?
A) Abstracts and summaries of
railway materials and stores
B) Detailed invoices for each consignment
C) Comprehensive delivery reports
D) Separate return receipts for each station
Answer: A) Abstracts and summaries of railway materials and stores
Question
24
Who is responsible for ensuring that
consignment is correctly treated as railway material?
A) The consignee
B) The Traffic Accounts Office
C) The Chief Commercial Superintendent
D) The sending department
Answer: B) The Traffic Accounts Office
Question
25
What should be done when materials
of Telegraph or other Government Departments are erroneously consigned as
railway material?
A) Prepare a subsidiary return and
debit these departments at full tariff rates
B) The error should be ignored
C) The materials should be returned to the sender
D) Correct the consignment without any additional documentation
Answer: A) Prepare a subsidiary return and debit these departments
at full tariff rates
Question
26
How are telegraph lines stores
carried for the Telegraph department?
A) At a discounted rate
B) Free of charge, with the freight debited to the appropriate revenue account
C) At full cost to the Telegraph department
D) Only with special approval from the Railway Board
Answer: B) Free of charge, with the freight debited to the
appropriate revenue account
Question
27
What must be done to ensure all
consignments are accounted for when summarizing returns?
A) Verify with the Receiving
Stations' Inward Returns and adjust for arrival dates
B) Ignore discrepancies and proceed with the summary
C) Only check consignments from the current month
D) Prepare a new consignment list without checking previous records
Answer: A) Verify with the Receiving Stations' Inward Returns and
adjust for arrival dates
Question
28
Where should the freight on
consignments erroneously carried as railway material be shown in the summary?
A) With the freight on bonafide
railway material
B) As a separate item from the freight on bonafide railway material
C) Combined with incidental charges
D) In a separate financial report
Answer: B) As a separate item from the freight on bonafide railway
material
Question
29
Who is responsible for preparing
transfer certificates and sending them to the Accounts Officer?
A) The Receiving Station
B) The Traffic Accounts Office
C) The Consignee
D) The Telegraph Department
Answer: B) The Traffic Accounts Office
Question
30
What should the Traffic Accounts
Office monitor using the manuscript register (S. 2153)?
A) The preparation of invoices
B) The prompt credit to Traffic Earnings by the Accounts Officers
C) The shipment of materials
D) The delivery of consignments
Answer: B) The prompt credit to Traffic Earnings by the Accounts
Officers
Question
31
How should expenditure on sea
freight, customs duty, and port and handling charges on foreign shores be treated?
A) Charged to the cost of stores
B) Added to the freight charges
C) Ignored in accounting
D) Billed directly to the railway administration
Answer: A) Charged to the cost of stores
Question
32
How should inland freight and
incidental charges be allocated for railway materials?
A) Directly to the work for which
materials are required
B) To the Accounts Office
C) To a central revenue account
D) Shared equally among various departments
Answer: A) Directly to the work for which materials are required
Question
33
What is the correct allocation for
freight on materials sent to a Stores Depot?
A) Freight is debited to the work
concerned
B) Freight is charged to the Revenue Abstracts
C) Freight is allocated based on the type of store
D) Freight is handled separately for each depot
Answer: B) Freight is charged to the Revenue Abstracts
Question
34
What should be done with the freight
charges for returned stores?
A) Charged to the 'work' from which
the stores were returned
B) Debited to the central fund
C) Ignored as they are not reimbursable
D) Billed directly to the Telegraph Department
Answer: A) Charged to the 'work' from which the stores were
returned
Question
35
Where should freight on coal and
other fuel be debited?
A) To Abstract 'H' of the Revenue
Account
B) To the Central Treasury
C) To a special Fuel Account
D) To the general operating expenses
Answer: A) To Abstract 'H' of the Revenue Account
Question
36
How should freight on all other
items of stores for stock purposes be charged?
A) To Abstract K 670 of the Revenue
Account titled "Freight from port or source of supply"
B) To the general freight account
C) To a specific materials account
D) To the Capital or Depreciation Fund Accounts
Answer: A) To Abstract K 670 of the Revenue Account titled
"Freight from port or source of supply"
Question
37
What should be done with incidental
charges such as insurance and loading/unloading?
A) Charged to the head to which
freight charges on the stores are debited
B) Debited to a separate incidental charges account
C) Added to the value of the stores
D) Ignored if done by permanent labor
Answer: A) Charged to the head to which freight charges on the
stores are debited
Question
38
How should railway materials carried
by the railway itself be accounted for?
A) Credited to the railway’s
earnings and debited to Working Expenses, Capital, or Depreciation Fund
Accounts
B) Charged to a separate freight account
C) Debited to the Telegraph Department
D) Recorded as a loss in financial statements
Answer: A) Credited to the railway’s earnings and debited to
Working Expenses, Capital, or Depreciation Fund Accounts
Question
39
How are railway material consignment
rates calculated?
A) As per the Railway Material
Consignment Rates fixed by the Commercial Department
B) Based on market rates
C) Using a fixed annual rate
D) According to the Railway Board’s special approval
Answer: A) As per the Railway Material Consignment Rates fixed by
the Commercial Department
Question
40
What should be done with railway
material consignment rates for dispatch by passenger or other than goods
trains?
A) The rates should be approved by
the Railway Board
B) The rates should be the same as for goods trains
C) The rates should be higher than those for goods trains
D) The rates should be set by the local station
Answer: A) The rates should be approved by the Railway Board
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