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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Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-32 (XXXII)

Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-33 (XXXIII)

Indian Railway Codes and Manuals-Establishment code- Vol-I-Chapter-5 (V)

Indian Railway Codes and Manuals-Accounts Code-Chapter-9 (IX)

Indian Railway Codes and Manuals-Stores code- Vol-II-Chapter-19 (XIX)

Indian Railway Codes and Manuals-Accounts Code-Chapter-1 (I)