Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-25 (XXV)

 


Chapter XXV

Check of Out/City Booking Agencies/JTBS/YTSK Bills

2501 Check of Out/City Booking/JTBS/YTSK and Other Agency Bills.-In cases where agreements with the Out/ City Booking/JTBS/YTSK or any other such Agents provide for the submission of bills of cartage charges, the Out/City Booking Agents submit, monthly, to the Accounts Office separate bills for Local/Through forwarded and received traffic as mentioned below:

Outward Passenger traffic, Local/Through(COM./O.4Revised);

Inward Passenger Traffic, Local/Through(COM./O.1Revised); Outward Luggage/Parcel/ goods traffic /Passenger Traffic, Local/Through(COM./O.5Revised); InwardLuggage/Parcels/Goodstraffic,Local/Through(COM./O.2Revised);and

Wharfage on Goods/Parcels/Luggage(COM./O.3Revised).

2502 These bills should be checked in the Accounts Office with reference to the documents indicated below:

2503 The Check of STBA, JTBS & YTSK Commission & Returns should be done as mentioned in Para 2138, Para 2139 and Para 2306. During the course of check of these bills, it should be seen that:

i)                    the charges are in accordance with the rates and conditions laid down in the agreement executed with the Out/City Booking/JTBS/YTSK or any such Agent ;

ii)                  if any amounts in connection with wrong, short or late accountal of Invoices/ Parcels Way-Bills are due from the Out/City Booking /JTBS/YTSK or such Agent, these are deducted from the Bill for the month ; and

iii)                in no case an Out/City Booking/JTBS/YTSK or such Agent is paid for traffic not accounted for either by the forwarding or by the receiving station. Necessary remarks should be given in the relevant Returns regarding the Out/City Booking JTBS/YTSK or such Agency bills having been passed to safeguard against claim being paid more than once in connection with the same transaction.

iv)                Adherence to extant provisions of scheme as issued from time to time.

2504 It should be seen that the outstanding against the Out-Agent Agency as shown in the Balance Sheet do not exceed the amount of his security deposit. If they exceed, necessary recovery should be made from the Out-agent’s bill. If the increase in outstanding is of a permanent nature, the fact should be brought to the notice of the General Manager for consideration of the desirability of increasing the amount of security to be deposited by the Out-Agent/Agency.

2505 The checked total of the bill for Through traffic should be carried and added to the checked total of the bill for local traffic and payment of the entire amount arranged. The admissible amount for Local or Foreign Traffic should be paid.

2506 PreparationofOut/CityBookingAgencyDivisionSheets.–WheretheagreementwiththeOut/City booking /JTBS/YTSK or such Agent does not require the submission of Bills, Division Sheets separately for each kind of traffic will be prepared by the Accounts Office, each month, from the related checked documents showing Out/City Booking Agency proportion of freight, etc. realized on all traffic booked to or from the Out/City Booking Agency. The monthly payments to be made to the Out/City Booking agents will be based on these Division Sheets. 

2507 Preparation of Out/City Booking Agency Division Sheets. Detail of advance money deposit by JTBS/YTSK to be sent to Traffic Accounts office with daily & monthly cash summary.

Statement of commission accrued and retain by JTBS/YTSK submitted to Traffic Accounts Office with B/Sheet.

“The statement of commission accrued and retained by JTBS/YTSK will be checked to ensure:-

(i)                 Commission/Service Charges per passenger as per rate notified by Railway from time to time on booking of UTS/PRS tickets has been correctly charged.

(ii)               The rate of service charge prescribed for cancellation of ticket is correct.

The share of Railways in the amount of commission/service charge has been correctly accounted for in the Balance Sheet of the serving station.”

1. The Check of continuity statement should be done by Traffic Accounts Office/Traffic Inspector of Accounts, to ascertain if there is any break in continuity. CBS/CRS should give reasons for break in continuity, in absence of which necessary debits should be raised against serving station”

2. All cancelled tickets which are cancelled by station sent to Traffic Accounts Office along with reports on daily and monthly basis.

3. For the purpose of the adjustment of accounts, the licensee shall submit to Traffic accounts, of concerned railway within the five working days after the close of each 10 days period, accounts/ statements showing particulars of ticket issued during the period along with closing number of Rolls. Similar statement shall begenerated from PRS cum UTS system with code of the licensee and sent to accounts office, of concerned zonal railway. Discrepancies and item in dispute shall be adjusted after the two statement have been cross checked. If there is no traffic during any 10days period, a nil statement showing the closing number of tickets on hand will be sent to the accounts office.

4. Separate report showing the deposit amount vis a vis earnings from sale of ticket, counter and date –wise and passenger classification for the privately owned terminals must be signed by the authorized licensee and his authorized signatory (ies) and be submitted regularly by CBS to traffic accounts office .The signatures of the licensee and his authorized signatory (ies) must be available in the Traffic Accounts Office of concerned Zonal Railway.

5. TIA will inspect the JTBS/YTSK according to the instruction issued by railway board/ TIA manual time to time.

 

Multiple choice questions:

Question 1:
Which of the following documents is required to be checked by the Accounts Office when reviewing bills from Out/City Booking Agents?
A) General Ledger
B) Invoices/Parcels Way-Bills
C) Division Sheets
D) Tax Returns

Answer:
B) Invoices/Parcels Way-Bills

Question 2:
What should be done if the outstanding against an Out-Agent exceeds their security deposit?
A) Increase the agent's commission
B) Issue a warning to the agent
C) Deduct the excess from the agent's bill
D) File a complaint to the Accounts Office

Answer:
C) Deduct the excess from the agent's bill

Question 3:
What is required if there is a break in continuity in the Check of Continuity Statement?
A) Issue a new ticket
B) Raise necessary debits against the serving station
C) Increase the security deposit
D) Submit a new balance sheet

Answer:
B) Raise necessary debits against the serving station

Question 4:
Who is responsible for submitting the statement of commission accrued and retained by JTBS/YTSK?
A) Traffic Inspector of Accounts
B) Out/City Booking Agent
C) CBS/CRS
D) Licensee's authorized signatory

Answer:
D) Licensee's authorized signatory

Question 5:
What action is taken if there is no traffic during any 10-day period?
A) Submit a full statement with an explanation
B) Do not submit any statement
C) Submit a nil statement showing the closing number of tickets
D) Issue new tickets immediately

Answer:
C) Submit a nil statement showing the closing number of tickets

Question 6:
What must be included in the separate report submitted by CBS to the traffic accounts office?
A) Monthly earnings forecast
B) Date-wise and passenger classification earnings from ticket sales
C) Details of station performance metrics
D) An analysis of freight traffic

Answer:
B) Date-wise and passenger classification earnings from ticket sales

Question 7:
In what time frame should the licensee submit accounts/statements to the Traffic Accounts of concerned railways after the close of each 10-day period?
A) Within two working days
B) Within five working days
C) Within ten working days
D) At the end of the month

Answer:
B) Within five working days

Question 8:
Who is responsible for inspecting the JTBS/YTSK according to the instructions issued by the railway board?
A) Traffic Inspector of Accounts (TIA)
B) General Manager
C) Accounts Office
D) Out/City Booking Agent

Answer:
A) Traffic Inspector of Accounts (TIA)

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