Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-22 (XXII)
Chapter No. XXII
Check of Other Coaching Traffic Earnings
2201Returns
checked by Accounts Office.- This Chapter deals with the check of following
items prepared either manually or through a computer system:
1)
Returns of Luggage, Animals and Birds etc;
2)
Returns of Left Luggage, Demurrage and Wharfage;
3)
Parcels Way-Bill and 'Paid' Parcels Cash Book;
4)
Returns of Carriages, Motor-Cars and Boats, etc. 2202 Check of Returns of
Luggage, Animals and Birds etc. Traffic. The following returns are received
monthly from the stations :
(i)
Returns of Local Luggage(COM/L26 Revised)
(ii)
Returns of Through Luggage (COM/L29 Revised)/Through Luggage Cash Book
(iii)
Returns of Local Animals and Birds etc.Traffic (COM/L24 Revised) and
(iv)
Returns of Through Animals and Birds etc. Traffic (COM/L 27 & 28 Revised)/
Through Animals and Birds etc. Cash Book.
At
stations where Reports are generated in PMS, the forwarding stations print the
extract of cash transactions of Luggage and Animals and Birds, etc. traffic from
the Paid Parcels booked in duplicate and submit one copy of the extract of
transaction to the Traffic Accounts Office.
At
other stations not covered under PMS, the stations extract the transactions of
Luggage and Animals and Birds etc. traffic from the Paid Parcels Cash Book and
submit these in forms COM/L26 Revised/COM/L29 Revised to the Traffic Accounts
Office in lieu of duplicate copy of the Luggage and Animals and Birds etc.
traffic Cash Book.
The
Luggage, Animals and Birds etc. returns/duplicate copies of the Luggage,
Animals and Birds etc. Cash Book should be examined to see that all necessary
particulars have been recorded therein, such as the number and class of
passenger tickets or free passes in support of free allowance, description,
total weight, weight allowed free, weight charged, amount recovered etc.
2203
The commencing numbers of Luggage Tickets (COM/L. 48 for Local traffic and COM/
L 49 for Through Traffic)and Animals and Birds, etc.,
Way-Bills(COM/P.38forLocalTrafficandCOM/P.39for Through Traffic) accounted for
in the Luggage/Animals and Birds, etc. returns should be checked with the
closing numbers shown in the checked Returns for the previous month. A cent per
cent check should be exercised to see that all tickets between the commencing
and closing numbers have been duly accounted for.
In
PMS stations all continuity of computerized luggage tickets should be checked
100% and any missing reported to concerned commercial office of unit which will
in turn report it back to TAO.
2204
The amounts charged should be checked with reference to the particulars
recorded in the Returns to 28 the extent of 5% percent of the entries in the
Returns in the case of Local Traffic and twenty per cent in the case of Through
Traffic. During the course of this check it should be seen that:
1.
The numbers of passenger tickets of each class quoted in the Local/Through
Luggage return in support of the 'free allowance' are accounted for in the
Local/Through Passenger Classification for Printed Tickets (COM/P. 15 and 16
Revised) or Local/Through Return of Blank Paper Tickets /Appendix VII/V-CM) or
Local /Through PRS/UTS as the case may be, particular care being taken to
ensure that no 'free allowance' is allowed on the same ticket more than once or
on non- issued or cancelled ticket;
2.
The number of the Passes quoted in support of 'free allowance', are traceable
in the Returns of Passes rendered by the Issuing Officers and that the 'free
allowance' is covered by the Passes;
3.
The 'free allowance' granted is in accordance with the Tariff rules ;
4.
The weight of luggage charged for has been correctly arrived at by deducting
the 'weight allowed free' from the 'total weight';
5.
In the case of horses, etc., the distinguishing numbers of the horse-boxes,
carriage or trucks, in which they are carried are given and that the charges
are calculated on the basis of the number of the animals carried;
6.
In the case of animals, or birds required under Tariff rules to be insured, the
declared value is given on the Way-Bill (COM/P. 38 for Local traffic and COM
/P.-39 for Through traffic), that animals or birds are insured under sanction
of competent authority, that insurance charges have been recovered at Tariff
rates or if un- insured, remarks to the effect that the animals or birds have
been booked at owners' risk rate without payment of the percentage charge on
the excess value have been recorded on the WayBills;
7.
When reduced or concession rates are charged for horses, ponies, etc., the
Tariff conditions attaching to such rates are fulfilled.
2205
Finally, the totals of the Returns should be completely checked.
2206
Apportionment of earnings relating to Through Luggage, animals and birds, etc.
trafficApportionment of earnings relating to Through Luggage, animals and
birds, etc. traffic is not made between Indian Government Railways. Such
earnings are retained wholly by the collecting Railway. In the case of traffic
moving over private companies, non-government Railways and Worked Lines, the
duplicate copies of through luggage, animals and birds, etc. returns should be
sent by the forwarding Railway Accounts Office to the receiving Railway
Accounts Office along with a covering memo giving the number of sheets of
abstracts/cashbook for each station and the total number of sheets of
abstracts/cash book for all stations to enable the receiving Railway Accounts
Office to work out any information in regard to inward Luggage, Animals and
Birds, etc. traffic. In the case of through traffic over Government Railways,
any information required by the receiving Railway Accounts Office may be
specially obtained from the forwarding Railway Accounts Office.
2207
Ten per cent of the collected Local Luggage Tickets received periodically from
the collecting stations should be checked with the Local Luggage Returns.
Similarly, ten per cent of the collected Local Way-Bills for Animals and Birds,
etc., traffic should be checked with the connected Local Animals and Birds,
etc., returns. The selection for the ten percent check should be made by the
Accounts Officer. In the case of Through traffic, all the collected Luggage
Tickets and collected Way-Bills for Animals and Birds, etc., traffic received
from the collecting Railway Accounts Offices (Paragraph 2107) should be checked
with the connected Luggage/Animals and Birds, etc., returns. 29 In addition to
the above check, the accountal of Passenger Tickets quoted on ten percent of
Through Collected Luggage Tickets in support of free allowance's should be
traced in the relevant Through Passenger Classification for Printed
Tickets/Return of Blank Paper Tickets/UTS/PRS Tickets. The missing
Local/Through tickets/Way-Bills whether prepared manually or through a computer
system should be reported to the Senior Divisional Commercial Manager. For this
purpose, the percentage of missing to the total number issued should, in
respect of Local traffic, be worked out in respect of the each destination
station, and reported the Senior Divisional Railway Manager by the issuing
railway itself and in the case of through traffic, such percentage should be
advised by the issuing railway to the concerned receiving Railway's Accounts
Office, giving the total number of through tickets/Way-Bills issued from all
the stations and the total number received as collected in respect of each
destination station.
2208
Left Luggage, Demurrage and Wharfage Returns-(COM/D.16 Revised):-This Return is
received monthly from stations. It contains all charges levied by stations for
demurrage on coaching vehicles and wharfage on parcels animals and birds
remaining undelivered and on luggage arriving in advance of passengers and left
luggage charges on luggage left at stations for temporary custody as also
storage charges on lost or unclaimed articles found on railway premises.
2209
A complete check should be made of not less than Ten per cent of all left
luggage, demurrage and wharfage returns. The particular returns to be checked
each month will be selected by the Accounts Officer.
2210
In checking these Returns, it should be seen that:
1)
“the number of days/hours charged for” has been correctly arrived at in
accordance with the rules in the Coaching Tariff ;
2)
the“ amount charged” is entered and is correctly arrived at by multiplying the“
number of days/hours charged for“ by the proper rate;
3)
the wharfage charges are shown separately from demurrage charges; and the
totals are correct.
2211
Where wharfage or demurrage charges have been foregone, it should be seen that
this is supported by orders of competent authority and that all the conditions
attaching to the remission of demurrage or wharfage (e.g., removal of parcels
within a certain ‘specified time, etc.) have been fulfilled.
2212
In the case of “Left Luggage”, the commencing numbers of the Left Luggage
Tickets accounted for in the Returns should be checked with the closing numbers
shown in the Return for the previous month and a cent percent checks should be
exercised to see that all tickets between the commencing and closing numbers
have been duly accounted for. It should also be checked and seen that all the
items remaining undelivered till the close of previous month have been
correctly brought to account in the current month’s returns and the amount due
has been collected. The amount charged should be checked with reference to the
time of deposit and withdrawal of luggage in accordance with the rates given in
the Tariff. There turn should also be checked with ten percent of the collected
Left Luggage Tickets.
2213
Scale of Check:
The
outward ‘Paid’ Parcels Way Bills should be checked as under:
|
UptoRs.500/-inclusive |
One randomly selected date each
month. |
|
AboveRs.500/-uptoRs.1000/- |
Two randomly selected dates
each month |
|
AboveRs.1000/- |
Fifteen randomly selected dates
each month |
1)
Cent per cent check should be exercised in respect of traffic involving C.B.
Agencies Out Agencies, Worked lines, Credit Notes, etc.
2)
Credit Notes, Refund lists, Out-Agencies/Cartage Bills, etc., should be checked
completely even in respect of the items for which the connected Parcels
Way-Bills do not fall under percentage check.
2214
In the check of Way-Bills, it should be seen that:
1.
Full particulars required by the form are recorded, therein;
2.
The weight charged is correct and is calculated on the actual weight or weight
by measurement of each Package, whichever gives the greater charge;
3.
The amount has been correctly calculated on the chargeable weight of the
consignment multiplied by the proper rate, for the distance carried, in
accordance with tariff rules.
4.
When payment is made by Credit Note, the number of the Credit Note is recorded
on the Way Bill.
5.
Where special charges are due, such as ferry charges, these are shown
separately;
6.
Excepted Articles" (mentioned in the Second Schedule of the Indian
Railways Act) are booked
7.
Separately and not as a part of consignment which includes ordinary goods and
the declared value of the articles is recorded on the Way-Bill;
8.
If the "Excepted Articles" are insured, the percentage charges are
prepaid at Tariff rates, and when the authority of the Divisional Officer of
Commercial Department is required by the Tariff rules, it is quoted on the
Way-Bill;
9.
If the "Excepted Articles" are not insured, suitable remarks are
recorded on the Way- Bill to indicate that the sender elected not to pay the
percentage charge on value;
10.
when articles are booked at reduced rates, the conditions attaching to the
reduced rates are fulfilled;
11.
the original charges on Way-Bills have not been altered and that 'under' or
'over charges have been shown on the Way-Bill in the columns provided for the
purpose ;
12.
Consignments covered under mandatory declaration of value to be booked after
collection of applicable percentage charges on the Excess value as per the
tariff rules.
13.
When there are alternative ("Railway" or "Owner's Risk")
rates and Railway Risk rate is charged 31 the Way-Bill bears the following
endorsement :'Railway Risk Rate elected and Sender given a certificate ;
14.
Where sample consignments are booked 'free' under Way-Bill, the sanction to the
free carriage of parcels is forthcoming and the sanction does not exceed the
powers of General Managers mentioned in Appendix I of the Indian Railway Code
for the Traffic Department;
15.
Where 'empties' are returned to the Booking stations at reduced rates, the
particulars of the original booking are given on the Way- Bill and are correct;
16.
When Parcels are charged at Military Vehicle rates, charges in lieu of hire for
the portion of journey run over railways other than the dispatching railway and
the first forwarding railway at each break of gauge have been recovered as laid
down in the Military Tariff and shown separately;
17.
In the case of Through traffic, the instructions contained in Chapter III of
IRCA Conference Rules Part II regarding the routing of traffic and calculation
of charges recoverable have been correctly observed.
2215
The receiving Railway Accounts Office should obtain from destination stations
system generated or manual Through Inwards Parcels Abstracts (Paid or To-Pay)
in duplicate in respect of traffic booked from Out/City Booking Agencies and
worked lines stations on the other railways and send duplicate copies of these
abstracts along with the connected Parcels Way-Bills "For Guard" to
the forwarding Railway Accounts Office concerned for the check of Out/City
Booking Agency claims etc. and preparation of worked lines accounts for Through
traffic.
2216
Check of Local/Through Outwards ’Paid’ Parcels/Way-Bills and Paid Parcels Cash
Book: The Cash Book (Form COM/C. 4-A for Local traffic and COM/C. 4-B for
Through traffic) for Outwards Paid Parcels is maintained by the forwarding
stations in two foils for each page; the second foil to be written by carbon
process. The original foil is kept for record at the station and the carbon
copy submitted to the Traffic Accounts Office by the second of the following
month supported by the connected Accounts foils of Paid Parcels Way-Bills.
Where, however, the railways consider it more convenient from the point of even
distribution of work in the Accounts Office, they may provide for the
submission, by stations, of Outwards ‘Paid’ Parcels Way-Bills periodically
instead of once a month. In case of PMS generated report, cash summary is
available in the system. The returns under various head of earnings shall be
cross checked with the respective month's balance sheet.
2217
The 'Paid' Parcels Way-Bills for Local and Through traffic should be checked in
the Accounts Office in the same manner and to the same extent as prescribed in
Paragraphs 2214 and 2215.In the case of Through traffic, the check will be
exercised in the Accounts Office of the forwarding railway. Any
undercharge/overcharge detected as a result of internal check of Paid Way-Bills
should be noted in the Accounts copy of the Cash Book , against the relevant
entry.
2218
The freight on the individual Paid Parcels Way-Bills should be totaled and
recorded separately for each day as well as for month. If the month’s total of
freight or ‘Paid’ Parcels Way Bills appearing in the Parcels Cash Book agrees
with the summation of day-wise total, no further check is necessary. If it does
not tally with the summation of day-wise totals, the totals for each day should
be compared with the 32 corresponding totals of each day appearing in the
Parcels Cash Book to locate the date(s) on which the discrepancy exists and an
individual comparison made of the ‘Paid’ Parcel Way Bills with the day(s)
entries in the Parcel Cash Book. This will save having to compare all the
entries for the month. Debit should be raised against the forwarding station
for short/non-accountal of Paid freight in the Paid Parcels Cash Book. Frequent
short/non-accountal of Paid freight by the forwarding stations should be viewed
with suspicion as it may be due to temporary misappropriation of freight by the
station staff. All such cases should be investigated by the Travelling
Inspector of Station Accounts.
2219
Debit for the undercharge found on Paid Parcels traffic in the course of
internal check should be raised against the forwarding station according to
Paragraph 962-CM.
2220
When undercharges are detected by and recovered at the receiving stations in
respect of Paid Parcels traffic, the receiving stations are required to take
debit for the amounts in the Balance Sheet (Paragraph 1314-CM) and send a
monthly return (Appendix XIII/B-CM) to the Accounts Office along with the
Parcels Way- Bills separately for Local and through Traffic. The receiving
railway Accounts Office should check the correctness of the undercharges shown
in these Returns and if any debits have already been raised against the
destination station as a result of internal check of ‘Paid’ Parcels Way-Bills
in the case of Local traffic, and on the basis of Error Sheets received from
the forwarding Railway Accounts Office in the case of Through traffic, credit
as necessary, should be allowed to the station. The receiving Railway Accounts
Office should, also advise the forwarding Railway Accounts Office the details
of the undercharge detected and recovered by the receiving stations for which
Error Sheets have not been received from the forwarding Railway Accounts Office
to enable the latter to take further action in regard to any debits raised by
it against the forwarding stations for prepaid traffic.
2221
The totals in the Paid Parcels Cash Book are required to be carried over by the
stations from day today and it should be seen that the stations have certified
at the end of the Paid Parcels Cash Book for the last day of the month that:
(a)
The total paid amount for the month as shown in the Cash Book has been taken to
debit in the Balance Sheet under the head Outwards Paid Parcels Local/Outwards
Paid Parcels Through, and
(b)
The Paid Parcels Way-Bills issued during the month fall within the machine
numbers from............................to..................................
2222
The totals in the Paid Parcels Cash Book are required to be carried over by the
stations from day today and it should be seen that the stations have certified
at the end of the Paid Parcels Cash Book for the last day of the month that:
The totals in the Paid Parcels Cash Book are required to be carried over by the
stations from day today and it should be seen that the stations have certified
at the end of the Paid Parcels Cash Book for the last day of the month that:
The total paid amount for the month as shown in the Cash Book duly accounting
for the pway bills issued on PMS has been taken to debit in the Balance Sheet
under the head Outwards Paid Parcels Local/Outwards Paid Parcels Through, and
(a)
The Paid Parcels Way-Bills issued during the month fall within the machine
numbers from............................to..................................
Shown in the Accounts foils of Way Bills and accounted for in the Parcels Cash
Book, etc., the following checks should be exercised:
1)
The Travelling Inspectors of Station Accounts should, on their periodical
inspections, conduct verification of books in use with reference to Stock Boo
with a view to ensuring that all the books in use find place in the Advices of
Books supplied by the Press. The travelling inspector of accounts much also
check for the P-way bills issued on PMS and that the corresponding transactions
have been recorded from the daily cash book and the balance sheet.
2)
The Paid Parcels Way-Bills (Guards foils) in respect of parcels on hand awaiting
dispatch at the forwarding stations should, also, be verified by the Travelling
Inspectors of Station Accounts with reference to-the Stock Book with a view to
ensuring that the same have been issued from authentic books.
3)
Inwards Paid Parcels Way-Bills (Guard's foils) received from destination
stations should be checked to the extent of ten per cent with the Outwards Paid
Parcels Cash Book for Local traffic. In the case of Through traffic, ten per
cent of paid Parcels Way-Bills should be sent bythereceivingRailwayAccountsOfficetotheforwardingRailwayAccountsOffice,bythe20th
of the following month for comparison with the Outwards Paid Parcels Cash Books
received from the forwarding stations. The selection often percent
Local/Through inwards Paid Parcels Way-Bills should be made by the Branch
Officer in such a manner that inwards Paid Parcels Way-Bills received at all
the stations are compared at least once in ten months In the case of Through
traffic, the Parcels Way-Bills received from the stations selected, each month,
should be sorted in the order off or warding railway and forwarding stations
and sent to the Accounts Offices of the forwarding railways concerned, entered
in a list(induplicate)inFormA.2235. FormA.2235 RAILWAY LISTOFPARCEL WAY BILLS
Serial No. Station from Station To No.of Paid Parcels Way-Bills sent The
duplicate copy of the list should be returned by the forwarding Railway
Accounts Office, duly acknowledged and the receiving Railway Accounts Office
should watch that such acknowledgements are received.
2223
Check of Paid Parcels Way-Bills involving Out- Agencies etc. The checks
mentioned in Paragraphs 2216 to 2222 are, also applicable to Paid Parcels
Way-Bills involving Out/City Booking Agencies. In addition, the following
checks are prescribed in the case of 'Paid' Parcels Way-Bills involving
Out/City Booking Agencies also.
1.
The correct Cartage charges are levied for the conveyance of Parcels between
the station and the Out/City Booking Agency, in accordance with the terms of
the Agreement with the Out/City Booking Agency ; and in accordance with the
conditions and rates laid down in the Coaching Tariff published by the General
Secretary, I.R.C.A. in the case of paid Parcels traffic forwarded/received from
the Out/City Booking Agencies ;
2.
No Way-Bill is issued between the Out/City Booking Agency and the connecting
Station or vice 34 versa;
3.
The rules regarding minimum charges for Out/City Booking Agency traffic
prescribed in the agreements and in the Coaching Tariff published by the
General. Secretary. I.R.C.A,, in the case of through paid Parcels traffic
forwarded/received from the Out/City Booking Agencies have been observed; and
the Out/City Booking Agency charges and the railway proportion have been
distinctly shown on the Way-Bill to facilitate the checking of the bills of the
out City Booking Agency or preparation of the Out/City Booking Agency Division
sheet, as the case may be.
2224
The totals of the freight extracted from PMS module and checked carbon copies
in case of manual transactions for through traffic should be worked out for the
traffic booked to each railway. Thereafter the percentage proportions
prescribed by the Railway Board for parcel traffic originating in each Railway
and terminating in each other Railway should be applied to the total amount to
work out the share of earnings due to the railways concerned.
2225
Information required by the receiving Railways for Inwards Paid Parcel traffic
to be obtained from the forwarding Railways.- As no inward returns for Paid
Parcels traffic are prepared and sent by the destination stations to the
receiving Railway Accounts Office (except in the case of Out/City Booking
Agencies and worked line stations vide Paragraph 2215),any special information,
etc. required by the receiving Railway Accounts Office in regard to its Inward
Paid Parcels traffic should be obtained from the forwarding Railway Accounts
Office.
2226
Motor-cars, Carriages and Boats etc. are booked under separate series of
Way-Bills (COM/P.40 for Local Paid COM/P. 42 for Through ‘Paid’) and are
accounted for in separate returns. The paid traffic is accounted for in the
Local/Through Outwards Summaries. The check of Motor-car etc. Way-Bills and
Outwards returns should be-carried out in the Accounts Office in the manner
prescribed in para 2216-2218 and para 2220-2222. Similarly apportionment of
earnings relating to ‘Through’ Motor-cars etc., traffic should be made as per
guidelines given in Para 2224.
2227
Check of charges relating to Newspaper Parcels booked under Monthly Account
system. The rules for the booking of Newspaper Parcels under the Monthly
Account System for Local/ 'Through traffic are given in Para 929 of the Indian
Railway Commercial Manual. As laid down therein, one copy of the List of Newspaper
Parcels dispatched (Appendix IX/B-CM) showing freight and other charges due on
each Parcel as per weight entered in the List will be submitted by the booking
station to the Accounts Office at the end of each month along with a General
Summary showing the total freight charges due from all the firms who have
booked Newspaper Parcels under the Monthly Account system during the month. A
copy of the Bill sent to the firm by the booking station for arranging payment
is, also, sent to the Accounts Office along with the Coaching Balance Sheet
showing
(i)
date of presentation of the Bill,
(ii)
date of payment and
(iii)
particulars of remittances.
The accuracy of the charges shown in the List
(Appendix IX/B-CM) should be completely checked in the Accounts Office with
reference to the information contained therein, undercharges discovered, if
any, being noted in the List and debited against the Booking Station. The
General Summary should, thereafter, be checked with the checked Lists. It
should, also, be seen that the amount of the Bill relating to each firm tallies
with the amount shown in the General Summary.
2228
Check of Out/City Booking Agency Bills for Coaching traffic and payment in
respect thereof.- The procedure for the check of bills submitted by the
Out/City Booking Agencies relating to Coaching traffic and payment of the dues
in respect thereof is laid down in Chapter XXV.
2229
Check of Terminal Tax on Parcels.- The procedure that should be followed for
the check of Terminal Tax levied on parcels is laid down in Chapter XXVI.
2230
Check of Overcharge Sheets, Refund Lists and Compensation Pay Orders and Refund
of Unclaimed Overcharges for Coaching traffic. The procedure for the check of
Overcharge-Sheets (COM/0.7 Revised) Refund Lists (COM'R. 12 Revised) and Pay
Orders for Compensation claims and Refund of Unclaimed Overcharges amounting to
Rs. 25/- and more in respect of Coaching Traffic is laid down in Chapter XXIV.
2231
Check of Lease parcel traffic (SLR/VPH/VPU/VPs/VPRs):- The following checks on
Leased Parcel traffic are to be conducted at Traffic Accounts Office:-
1.
Train-wise position on leasing of Parcel Traffic to be maintained in Traffic
Accounts Office.
2.
The total of Monthly returns of Lease Freight Collected from different Lease
Holders of a particular station tallies with Corresponding Debit Figure of
station Balance sheet. It should be seen in the Monthly Returns that
realization of leased freight has been made.
Accuracy
and timeliness of realization of leased freight has to be checked. If, Leased freight
not realized, necessary debits for non-realization along with Penalty has to be
raised against the station concerned.
Multiple choice questions:
- What type of returns should be received monthly from
stations regarding luggage and animals?
- a) Returns of Tickets Sold
- b) Returns of Luggage, Animals, and Birds, etc.
- c) Returns of Staff Attendance
- d) Returns of Revenue Collections
Answer: b) Returns of Luggage, Animals, and Birds, etc.
- What should be checked in the Luggage, Animals, and
Birds, etc. returns or cash book?
- a) Number and class of passenger tickets or free
passes
- b) Description and total weight of luggage
- c) Amount recovered for excess weight
- d) All of the above
Answer: d) All of the above
- What percentage of the entries should be checked in the
returns for local traffic?
- a) 100%
- b) 50%
- c) 10%
- d) 5%
Answer: d) 5%
- When checking for 'free allowance' in luggage returns,
what must be ensured regarding passenger tickets?
- a) No ticket should be used more than once
- b) Only issued or valid tickets should be considered
- c) The free allowance should be as per the Tariff
rules
- d) All of the above
Answer: d) All of the above
- In the case of animals or birds required to be insured,
what should be recorded on the Way-Bill?
- a) The animal's breed
- b) The declared value
- c) The owner's address
- d) The vehicle number
Answer: b) The declared value
- What is the primary purpose of checking the continuity
of computerized luggage tickets at PMS stations?
- a) To verify the amount charged
- b) To report any missing tickets
- c) To ensure correct entry of weight
- d) To check the number of animals transported
Answer: b) To report any missing tickets
- How should the charges for horses be calculated
according to the return checks?
- a) Based on the distance traveled
- b) Based on the number of horses carried
- c) Based on the weight of the horses
- d) Based on the ticket class of the passenger
Answer: b) Based on the number of horses carried
- What should be checked in the case of reduced or
concession rates for horses?
- a) Correct calculation of charges
- b) Fulfillment of tariff conditions
- c) Proper recording of the way-bill
- d) All of the above
Answer: b) Fulfillment of tariff conditions
- What must be done if wharfage or demurrage charges have
been foregone?
- a) A detailed explanation should be provided
- b) The charges should be applied retroactively
- c) It should be supported by orders from the competent
authority
- d) It should be ignored in future returns
Answer: c) It should be supported by orders from the competent
authority
- What percentage of left luggage, demurrage, and
wharfage returns should be checked?
- a) 5%
- b) 50%
- c) 10%
- d) 100%
Answer: c) 10%
- In the check of the Way-Bills, what should be ensured
about the weight charged?
- a) It is calculated on the actual weight or weight by
measurement, whichever is greater
- b) It is calculated based on the total number of
packages
- c) It is a flat rate for all consignments
- d) It is calculated based on the distance alone
Answer: a) It is calculated on the actual weight or weight by
measurement, whichever is greater
- What should be verified if a consignment includes
"Excepted Articles"?
- a) That they are booked separately from ordinary goods
- b) That they are insured according to tariff rules
- c) That the declared value is recorded on the Way-Bill
- d) All of the above
Answer: d) All of the above
- What must be included on a Way-Bill when the Railway
Risk rate is charged?
- a) A discount code
- b) An endorsement that Railway Risk Rate is elected
- c) A waiver for additional charges
- d) A special handling note
Answer: b) An endorsement that Railway Risk Rate is elected
- What should be checked regarding special charges like
ferry charges on the Way-Bill?
- a) They are added to the total charge
- b) They are shown separately
- c) They are discounted
- d) They are waived
Answer: b) They are shown separately
- What should be verified if the consignment is charged
at military vehicle rates?
- a) The consignment is marked "urgent"
- b) Charges for railways other than the dispatching
railway have been recovered
- c) The consignment is insured at a higher rate
- d) The consignment includes non-military items
Answer: b) Charges for railways other than the dispatching railway
have been recovered
- For which consignments is a cent percent check
required?
- a) Traffic involving C.B. Agencies and Out Agencies
- b) Traffic involving government employees
- c) Traffic involving large consignments
- d) Traffic involving local deliveries
Answer: a) Traffic involving C.B. Agencies and Out Agencies
- When Parcels are charged at Military Vehicle rates,
what must be shown separately on the Way-Bill?
- a) Extra handling fees
- b) Ferry charges
- c) Insurance fees
- d) Charges in lieu of hire for the journey portion
over other railways
Answer: d) Charges in lieu of hire for the journey portion over
other railways
- What should be done with missing Local or Through
tickets or Way-Bills?
- a) They should be ignored
- b) They should be reported to the Senior Divisional
Commercial Manager
- c) They should be replaced with new tickets
- d) They should be checked against the issued tickets
Answer: b) They should be reported to the Senior Divisional
Commercial Manager
- What needs to be ensured when parcels are booked at
reduced rates?
- a) They are insured for double the value
- b) The conditions for reduced rates are met
- c) They are marked as perishable
- d) They are accompanied by a supervisor
Answer: b) The conditions for reduced rates are met
- What is the purpose of checking the number of collected
luggage tickets against the local luggage returns?
- a) To verify that all tickets have been used
- b) To check that the correct fare has been charged
- c) To ensure the accuracy of revenue calculations
- d) To verify the total weight of luggage
Answer: c) To ensure the accuracy of revenue calculations
21. What action should be taken if
the month’s total of freight on 'Paid' Parcels Way-Bills does not tally with
the summation of day-wise totals?
a) Compare the totals for each day
with the corresponding totals in the Parcels Cash Book
b) Compare all entries for the month to locate the discrepancy
c) Raise a debit for short/non-accountal of freight
d) Investigate by the Travelling Inspector of Station Accounts
Answer: a) Compare the totals for each day with the corresponding
totals in the Parcels Cash Book
22. What should be done if there is
frequent short/non-accountal of Paid freight by the forwarding stations?
a) Raise a debit for the undercharge
b) Ignore the discrepancies
c) Report to the higher authority immediately
d) Investigate by the Travelling Inspector of Station Accounts
Answer: d) Investigate by the Travelling Inspector of Station
Accounts
23. When undercharges are detected
and recovered at the receiving stations for Paid Parcels traffic, what action
should the receiving stations take?
a) Submit a monthly return to the
Accounts Office
b) Raise a debit against the forwarding station
c) Ignore the undercharges
d) Send the information to the Railway Board
Answer: a) Submit a monthly return to the Accounts Office
24. What should be done if
undercharges are detected by the Accounts Office during internal checks?
a) Raise a debit against the
receiving station
b) Raise a debit against the forwarding station
c) Ignore the undercharges
d) Recover the charges from the customers
Answer: b) Raise a debit against the forwarding station
25. How should the Travelling Inspectors
of Station Accounts verify books in use?
a) Compare with the Stock Book
b) Compare with the Balance Sheet
c) Compare with the Guard's foils
d) Compare with the daily cash book
Answer: a) Compare with the Stock Book
26. What is required to be certified
by the stations at the end of the Paid Parcels Cash Book for the last day of
the month?
a) That the totals have been
correctly carried over from day to day
b) That the total paid amount for the month has been taken to debit in the
Balance Sheet
c) That the total unpaid amount has been accounted for
d) That all cash transactions are balanced
Answer: b) That the total paid amount for the month has been taken
to debit in the Balance Sheet
27. What special checks are
prescribed for 'Paid' Parcels Way-Bills involving Out/City Booking Agencies?
a) Ensuring correct Cartage charges
b) Verifying the station name on the Way-Bills
c) Ensuring Way-Bills are issued only during working hours
d) Verifying the Guard's signature
Answer: a) Ensuring correct Cartage charges
28. How should the totals of the
freight extracted from the PMS module be worked out for Through traffic?
a) By summing up all Way-Bills
b) By applying the percentage proportions prescribed by the Railway Board
c) By checking each transaction manually
d) By consulting the Station Master
Answer: b) By applying the percentage proportions prescribed by the
Railway Board
29. What should be done if a
Way-Bill for Motor-cars, Carriages, and Boats is detected?
a) Verify it against the daily cash
book
b) Follow the guidelines for checking the Motor-car etc. Way-Bills
c) Immediately report to the higher authority
d) Enter it into the Outwards Paid Parcels Cash Book
Answer: b) Follow the guidelines for checking the Motor-car etc.
Way-Bills
30. What system is used for booking
Newspaper Parcels?
a) Monthly Account System
b) Daily Cash Book System
c) Weekly Way-Bill System
d) Quarterly Balance Sheet System
Answer: a) Monthly Account System
31. What must the Travelling
Inspectors of Station Accounts verify about the Out/City Booking Agency's
charges?
a) They are clearly stated on the
Way-Bill
b) They match the conditions and rates in the Coaching Tariff
c) They are signed by the Station Master
d) They are calculated daily
Answer: b) They match the conditions and rates in the Coaching
Tariff
32. How often should the Travelling
Inspectors of Station Accounts conduct verification of books in use?
a) Annually
b) Quarterly
c) Periodically
d) Monthly
Answer: c) Periodically
33. What should be included in the
check of Out/City Booking Agency Bills for Coaching traffic?
a) Accuracy of charges
b) Timeliness of realization
c) Both a and b
d) None of the above
Answer: c) Both a and b
34. What procedure should be
followed for the check of Terminal Tax levied on parcels?
a) The procedure outlined in Chapter
XXVI
b) The procedure outlined in Chapter XXIV
c) The procedure outlined in Chapter XXV
d) The procedure outlined in Chapter XXII
Answer: a) The procedure outlined in Chapter XXVI
35. How should leased freight on
Lease Parcel traffic be checked?
a) By verifying train-wise positions
b) By comparing the Monthly Returns with the station Balance sheet
c) Both a and b
d) By verifying Way-Bills only
Answer: c) Both a and b
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