Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-20 (XX)
Chapter XX
Check of Traffic Earnings
2001
The revenues of railways accrue mostly from the transport of passengers and
goods traffic and are realized through the booking points located at stations,
Goods Sheds, Private Freight Terminals, Container Depots, Out Agencies, Non
Rail heads PRS/UTS Terminals, Private Sidings, and Non- Government (NGR) Lines,
SPV Lines etc. where the transactions originate and are brought to account. In
addition to revenue from transport of passenger and Goods traffic, Railway
revenue also accrues from other sundry sources like parking contracts,
publicity rights, award of right of way etc.
2002
Accounts check of traffic earnings- The essential duty of the Accounts Office
in the matter of check of traffic earnings is to see: 1. That the party to whom
the service is rendered pays the amount due as per applicable tariff rates 2.
that the railway servants receiving payment, correctly accounts for the and 3.
that, if more than one railway renders the service; the amount is apportioned
between them as per approved methods of apportionment, unless otherwise
provided for any specific traffic.
2003
It is the duty of the Traffic Accounts Office to issue Carriage bills for
services rendered to Defence, Post &Telegraph, and other department, etc.
and to realize the Railways’ dues from them either in cash or by book transfer
as per extant arrangements, and to watch the outstanding on this account. It is
also the duty of the Accounts Office to see that the rates and fares prescribed
by the Railway Administration from time to time for the various classes of
traffic are within the maxima and minima fixed by the President.
2004
Apportionment of earnings between railways - The earnings from the traffic
carried over two or more railways are to be shared among them even though only
one railway actually receives the money. The apportionment is made on the
methodology indicated in the Chapters dealing with each kind of traffic.
Apportionment of Earnings, for traffic carried over more than one Railway, is
be carried out through the Centralized Apportionment system. The detailed
Apportionment Matrix of outward and inward shares pertaining to each Railway is
thus determined for adjustment of apportioned shares by Railways.
2005
Settlement of through traffic transaction- In case of through traffic, even
though the traffic is carried by more than one railway a single voucher for the
traffic is issued by the station from which the traffic originates. After the
internal check of such vouchers, etc. is completed in the Accounts Office, the
earnings are apportioned between the railways, on the basis of apportionment
advised by the Apportioning Agency under Centralized Apportionment System to
all the Railways involved in through traffic transactions. The settlement of
through traffic transactions between the railways takes place monthly on the
basis of net results of such apportionment advised by the Apportioning Agency
under Centralized Apportionment System.
2006
Case of loss of revenue, or extra expenditure to be reported to the executive –
In case where it is noticed in the course of internal check that owing to any
reason the railway is losing revenue or is being put to extra expenditure, it
is the duty of the authority exercising the check to bring the matter to the
notice of the Executive or Worked Lines Contract Agreement Signing Authority.
The work, so far as the traffic earnings are concerned, should be performed by
the Traffic Accounts Office.
2007
Period for completion of traffic accounts- The period for the completion of
accounts and for the settlement, among railways, of ‘through’ traffic
transactions, is the complete calendar-month. To enable 5 the checking work to
be distributed evenly throughout the month, certain station returns are
required to be submitted by stations at stated intervals during the month. It
is imperative that the work of the check of station returns remains up-to-date.
Deficiencies noticed during check of returns are communicated to stations
through Error Sheets. Failure in issuing timely Error sheets (A.2802) against stations
or timely claims against other Railways and Government Department results in
the claim becoming Time Barred and statistical compilations being delayed,
which needs to be strictly avoided.
2008
Travelling Inspectors of Station Accounts- The check exercised by the Accounts
Office is largely limited to an examination and comparison of the vouchers,
accounts and returns sent by stations. To render it more complete and to verify
that the accounts and returns submitted by the stations to the Accounts Office
represent the actual state of affairs at the stations, a complement of staff
designated as Travelling Inspectors of Station Accounts is attached to the
Accounts Office under the charge of an Accounts Officer. The Travelling
Inspector of station Accounts will inspect the initial records maintained at
the stations in accordance with the instructions contained in Chapter XXXIII
and Chapter XVII except that the scope of their inspection will be mainly
confined to the earnings of the Railway. Regarding electronic data maintained
in various IT Applications, TIA will inspect/verify various reports/MIS
generated from such data. The Records at the field are also counter
checked/verified vis- a-vis data available in Various Computerized systems. The
TIA shall also check the various aspects of potential earnings/loss and suggest
the same to the TA office for further advice/action.
2009
Some checks in respect of certain station returns, apportionment of earnings
between the Railways, as also compilation of certain statistical returns have
been computerized. The computerized processes being followed and details of
checks exercised in the Traffic Accounts Office have been incorporated at
appropriate places in this Volume.
Multiple choice questions:
What is the primary source of
revenue for railways?
a) Parking contracts
b) Publicity rights
c) Transport of passengers and goods traffic
d) Award of right of way
Answer: c) Transport of passengers
and goods traffic
2. What is an essential duty of the
Accounts Office in checking traffic earnings?
a) To maintain the cleanliness of
stations
b) To ensure that the party to whom the service is rendered pays the correct
amount
c) To manage train schedules
d) To monitor the punctuality of trains
Answer: b) To ensure that the party
to whom the service is rendered pays the correct amount
3. How should revenue from traffic
carried over two or more railways be managed?
a) It should be retained by the
originating railway
b) It should be split equally among all railways involved
c) It should be apportioned based on a Centralized Apportionment System
d) It should be kept by the railway that receives the payment
Answer: c) It should be apportioned
based on a Centralized Apportionment System
4. Who is responsible for issuing
Carriage bills for services rendered to Defence, Post & Telegraph, and
other departments?
a) The station master
b) The Traffic Accounts Office
c) The Railway Board
d) The General Manager
Answer: b) The Traffic Accounts
Office
5. How are earnings from through
traffic transactions settled between railways?
a) Weekly
b) Annually
c) Monthly
d) Quarterly
Answer: c) Monthly
6. What should be done if it is
noticed during internal checks that the railway is losing revenue?
a) The loss should be ignored if
it's minor
b) The matter should be reported to the Executive
c) The issue should be resolved within the Accounts Office
d) A new policy should be implemented immediately
Answer: b) The matter should be reported
to the Executive
7. What is the period for the
completion of traffic accounts and settlement of through traffic transactions?
a) A calendar year
b) A calendar month
c) A fiscal quarter
d) A financial year
Answer: b) A calendar month
8. What is the role of Travelling
Inspectors of Station Accounts?
a) To oversee station maintenance
b) To inspect initial records at stations and ensure they match the accounts
submitted
c) To manage ticket sales at stations
d) To handle customer complaints at stations
Answer: b) To inspect initial
records at stations and ensure they match the accounts submitted
9. What could be the consequence of
failing to issue timely Error Sheets or claims?
a) The railway would save money
b) Claims could become time-barred and statistical compilations delayed
c) The railway could increase its revenue
d) Stations would have to resend returns
Answer: b) Claims could become
time-barred and statistical compilations delayed
10. How should the Travelling
Inspector of Station Accounts handle electronic data?
a) By ignoring it if the paper
records are accurate
b) By inspecting and verifying various reports/MIS generated from such data
c) By delegating it to the station master
d) By storing it securely without further checks
Answer: b) By inspecting and
verifying various reports/MIS generated from such data
11. How is the apportionment of
earnings between railways carried out for traffic over multiple railways?
a) Through manual calculations by
the originating station
b) By splitting the earnings equally between the railways
c) Through the Centralized Apportionment System
d) By the Accounts Officer based on estimates
Answer: c) Through the Centralized
Apportionment System
12. What is the main focus of the
check by the Accounts Office regarding traffic earnings?
a) The efficiency of train schedules
b) The accuracy of revenue reporting and apportionment between railways
c) The cleanliness of station premises
d) The satisfaction of passengers
Answer: b) The accuracy of revenue
reporting and apportionment between railways
13. How often should the settlement
of through traffic transactions occur?
a) Daily
b) Weekly
c) Monthly
d) Yearly
Answer: c) Monthly
14. What is a key responsibility of
the Traffic Accounts Office?
a) Issuing tickets to passengers
b) Managing railway infrastructure
c) Issuing Carriage bills for services rendered to government departments
d) Coordinating train operations
Answer: c) Issuing Carriage bills
for services rendered to government departments
15. What should be done with the
findings from the Travelling Inspector of Station Accounts?
a) Report them directly to the
General Manager
b) Ignore them if they are minor
c) Submit them to the Accounts Office for further advice and action
d) Discard them after each inspection
Answer: c) Submit them to the
Accounts Office for further advice and action
16. In case of potential revenue
loss noticed during checks, who should be notified?
a) The Station Master
b) The Executive or Worked Lines Contract Agreement Signing Authority
c) The Railway Board
d) The General Manager
Answer: b) The Executive or Worked
Lines Contract Agreement Signing Authority
17. Why is the work of the check of
station returns required to remain up-to-date?
a) To ensure station staff are
always busy
b) To prevent claims from becoming time-barred
c) To reduce the workload of the Accounts Office
d) To avoid overcrowding of trains
Answer: b) To prevent claims from
becoming time-barred
18. How are computerized processes
incorporated into the Traffic Accounts Office?
a) They replace all manual checks
b) They are integrated with certain station returns, apportionment, and
statistical returns
c) They are only used for ticketing
d) They are only used in the General Manager’s office
Answer: b) They are integrated with
certain station returns, apportionment, and statistical returns
19. What is the purpose of the
Travelling Inspector of Station Accounts checking computerized systems?
a) To introduce new software
b) To verify data against field records and potential earnings/losses
c) To train station staff
d) To update software regularly
Answer: b) To verify data against
field records and potential earnings/losses
20. What happens if discrepancies
are found during the checking of station returns?
a) They are ignored
b) They are communicated to the stations through Error Sheets
c) The station master is fined
d) The trains are stopped until resolved
Answer: b) They are communicated to
the stations through Error Sheets
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