Stations	Balance brought forward Dr.	Debits		Total Debits excluding opening balance	Total Debits including opening balance
		Traffic earnings for the month
		Coaching/ Goods earnings	Sundry other earnings
1	2	3	4	5	6
A B C	2,000 2,500 3,000	20,000 25,000 35,000	600 900 500	20,600 25,900 35,500	22,600 28,400 38,500
Total	7,500	80,000	2,000	82,000	89,500

 

Credits					Balance carried forward Dr.	Stations
Cash Dr.	Vouchers Dr.	Transfers		Total
		Dr.	Cr.
7	8	9		10	11	12
16,600 20.000 30,000	2,000 3,000 4,000	1,500 1,900 900	.. .. 400	20,100 24,900 34,500	2,500 3,500 4,000	A B C
66,600	9,000	4,300	400	79,500	10,000	Total

             3204. Posting of Traffic Book, Part A. — The postings in Traffic Book. Part A, should be made from the Station Balance Sheets after the same have been dealt with in the manner indicated in Para 2750 and the figures for the various headings have been summarized in a convenient from.

             3205. The opening balance for each station should be brought forward From the Traffic Book for the previous month and compared, during the course of posting the Traffic Book, with the corresponding figures shown in the Balance Sheet of the station concerned.

             3206. The traffic earning for the month, whether "Local" or "Through", should, be posted to the credit of the appropriate head of account, Coaching, Goods or Sundry Other Earnings, as the case may be. The provision of further analytical columns under each head for the preparation of abstracts of earnings is left to the discretion of the Accounts Officer.

             3207. Similarly, the realization of traffic earnings, whether in "cash ", "vouchers" or "transfers" should be posted under the heads provided in the form; the balance representing the unrealized earnings being posted in the column "Closing Balance".

             3208. After all the Balance Sheets have been posted in the manner indicated in the previous paragraphs, the Traffic Book, Part A, should be examined to see that there is an entry for each station on the home railway open for the traffic concerned (Coaching or 'Goods’ as the case may be).

             3209. The various columns should be totalled and it should be seen that the sum total of the debit columns agrees with the total debits and that of the credit columns with the total credits and that the difference between the total debits and credits tallies with the closing balance to be carried forward to the next month's account.

             3210. Verification of the correctness of postings in Traffic Book, Part A. —Opening Balance. — The total of the opening balance should be verified with that of the closing balance in the Traffic Book for the previous month.

             3211. Cash. —The figure under the head "cash" should be verified with the Cash Registers (A. 2722) or, where the latter are not maintained, with the summary of Traffic Cash Check Sheets (A.1943).

             3212. Vouchers. —The head "vouchers" should first be analysed under the sub-heads "Warrants" (Local and Through) and "Credit Notes" (Local, Through and Military) and should be verified with the aggregate of the Warrants and Credit Notes sent in by station in lieu of cash.

             3213. It will be observed that the postings of figures of Warrants and Credit Notes in the Traffic Book, Part A, are made on the basis of their station entries (sec also Paragraph 2730). These Warrants and Credit Notes are checked in the Accounts Office and the checked amount is billed for against the Departments concerned (see Chapter XXIX). The difference between the station and the audited figures of Warrants and Credit Notes should be adjusted in the Traffic Book, Part A, by increasing or decreasing (as the case may be) the earnings heads concerned on the debit side. This adjustment should be made on the basis of the aggregate of the under and overcharges on individual warrants and Credit Notes.

             3214. Transfers. —This head consists of "Balance Sheet Transfers" and "Book Transfers". Under the former are recorded all sums which are transferred from the Station Balance Sheet to the Accounts Office Balance Sheet or vice versa, viz., amounts received with the station earnings in connection with the outstandings in the Accounts Office Balance Sheet or vice versa. The latter head is used to record —

(1)	Amounts received with station earnings but credited to the expenditure heads of account through the Journal Entries of Transfers. These items form credits to the head "Book Transfers".
(2)	Amounts paid out of station earnings for Departmental expenditure and debited to the expenditure heads through the Journal Entry of Transfers. These items form debits to the head  “Book Transfers".

             3215. The totals under the head "Balance Sheet Transfers" should be verified with the co­rresponding figures in the Accounts Office Balance Sheet and it should be seen that the figures balance each other and that the suspense head is cleared. The totals of the head "Book Transfers'" should be verified with the Summary of Journal Entries.

             3216. Rectification of mistakes. — Adjustment Balance Sheets. —All errors noticed during the course of verification of postings in Traffic Book, Part A, involving corrections in this figures of The Station Balance Sheets, should be rectified in the Traffic Book through the "Adjustment Balance Sheet". The "Adjustment Balance Sheet" is a supplementary Traffic Book prepared in the same form as the Traffic Book, Part A, to collect all the errors pertaining to the figures of each station to avoid repeated alterations in the figures already posted. All such corrections should be carried out neatly in the Traffic Book. Part A.

             3217. The Traffic Book Part A, having been completed in the manner indicated in the previous paragraphs, the grand totals under each head should be transcribed to the Traffic Book, Part C (Paragraph 3227).

TRAFFIC BOOK, PART B

             3218. The Traffic Book. Part B, deals with the results of apportionment of all Through traffic interchanged between the Home Railway, Other Railways and Deposit Private Companies (including Out/City Booking Agencies).

             3219. The Traffic Book, Part B. for Coaching traffic should be maintained in Form A. 3219.

Form A. 3219

COACHING TRAFFIC BOOK FOR THE MONTH OF............20

Part B --Showing Division of Earnings on Coaching Traffic interchanged with other Railways and Deposit Private Companies.

Railway	Outward - Passengers. Parcels Outward Paid and inward To pay and other coaching traffic				Inward - Passengers. Parcels Outward Paid and Inward To pay and other coaching traffic				Total
	Pass-engers	Other coach-ing traffic	Total		Pass-enge-rs	Other coach-ing traffic	Total		Dr.	Cr.
			Dr.	Cr.			Dr.	Cr.
	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
Home Railway			8215					23950	8215	23950
Other Railways
A B C	3500 1600 600	600 305 600		4100 1905 1200	6000 850 9000		6000 850 9000		6000 850 9000	4100 1905 1200
Total	5700	1505		7205	15850		15850		15850	7205
`Non-Government
Railways. (Deposit Private Companies).
X Y Z	300 100 170	250 60 130		550 160 300	2000 4000 500	500 1000 100	2500 5000 600		2500 5000 600	550 160 300
Total	570	440		1010	6500	1600	8100		8100	1010
Grand Total

Note. — Further analytical columns under each head as may be found necessary for the preparation of abstracts of earnings may be provided to suit local requirements and furnishing details to non-Governmental Railways .

             3220. The Traffic Book, Part B, for Goods traffic should be maintained in Form A. 3220

Form A. 3220

GOODS TRAFFIC BOOK FOR THE MONTH OF ...................... 20
Part B-Showing Division of Earnings of Goods traffic interchanged with Other Railways and Deposit Private Companies.

Railway	‘Paid’ and ‘To-Pay’ Goods traffic to Other Railways and Deposit Private Companies		‘Paid’ and ‘To-Pay Goods traffic from Other Railways and Deposit Private Companies		Total
	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
1	2	3	4	5	6	7
Home Railway	25,000	..	..	5,000	20,000	..
Total	..	..	..	..	..	..
Other Railways
A B C	.. .. ..	10,000 4,500 500	2,000 .. 1,500	.. 1,500 ..	.. .. 1,000	8,000 6,000 ..
Deposit Private Companies	..	15,000	2,000	..	..	13,000
X Y Z	.. 2,000 ..	8,000 .. 4,000	3,000 2,000 ..	.. .. 2,000	.. 4,000 ..	5,000 .. 6,000
Total	..	10,000	3,000	..	..	7,000
Grand total Part B	..	..	..	..	..	..

             3221. The apportionment of the earnings from traffic carried over two or more railways is based on the following principles: —

(1)	The railway apportioning the earnings makes an adjustment direct with each railway to which a share is due on interchanged traffic;
(2)	In the case of traffic interchanged between the Indian Railways, the adjustment of Goods, Passengers and 'Paid' Parcels traffic devolves on the forwarding railway while the adjustment of ‘To-Pay' Parcels traffic devolves on the receiving railway. No adjustment is made in respect of Excess Fare, Luggage, Animals and Birds etc. traffic, such earnings being retained wholly by the collecting railway (Paragraphs 2159 and 2206).
	In the case of traffic interchanged with the Deposit Private Companies, the adjustment of all Coaching traffic, except Parcels, devolves on the forwarding railway and adjustment of Parcels and Goods traffic devolves on the receiving railway.
(3)	Each line is debtor for all outwards "Paid" and inwards "To-Pay" traffic.

             3222. There are, at present, two methods of apportionment of earnings from traffic carried over or more railways viz., (1) Where no detailed accounts of apportionment are compiled and rendered by the apportioning railway to the other railways and (2) Where detailed accounts of apportionment technically called "Division Sheets" are compiled and rendered to the other railways. The former method is used for the apportionment of Goods, Passengers and parcels earnings in respect, of traffic interchanged between the Indian Railways. Under this method, the apportioning railway works out the net results of apportionment and communicates the same to other railways without preparing detailed accounts of apportionment. Under the Division Sheet method which is followed in the case of apportionment of all kinds of traffic interchanged with Deposit Private Companies, the railways prepare and render to each other the Division Sheets showing, in detail, the proportions due on interchanged traffic.

             3223. Posting of Traffic Book, Part B.—The postings in Traffic Book, Part B, should be made from the net results of apportionment. These postings are made on the gereral principle that out the earnings from through traffic, for the realization of which the home railway is responsible and which are included in Coaching or Goods earnings in Part A (viz., the forwarded passenger, luggage and animals and birds etc. traffic and outwards paid and inwards to-pay parcels and goods traffic). the home railway has to surrender the portion which is not its on. Similarly, it has to bring into account its own share of earnings from the traffic for the realization of which other railways and Deposit Private Companies are responsible (viz., the received passengers, luggage and animals and birds etc. traffic and inwards paid and outwards to-pay parcels and goods traffic) Thus the shares of other Railways and Deposit Private Companies in forwarded passengers, luggage and animals and birds etc. traffic should be posted to the credit of these Railways and Deposit Private Companies by debit to the home railway. Similarly, the home railway share in received passenger, luggage, animals and birds etc. traffic should be posted to the debit of these Railways and Deposit Private Companies by credit to home railway. In like manner, the net result of apportionment on parcels and goods traffic should be posted to the debit or credit of other railways and Deposit Private Companies by credit or debit to home railway earnings.

            The various sources from which the net results of apportionment are to be obtained for the posting of Traffic Book, Part B are given below. —

I.   For traffic interchanged between the Indian Railways
Passengers Outward	Register of shares due to each railway on Printed Tickets and Blank Paper   Tickets.
Pacemakers Inwards	Telegraphic advices of results of apportionment received from the other railways.
Parcels Outwards "Paid and Inwards 'To-Pay'	Statements showing result of apportionment made on the basis of prescribed percentages.
Parcels Inwards 'Paid' and Outwards 'To-Pay'	Telegraphic advices of results of apportionment received from other railways.
Goods Outwards'Paid'and 'To-Pay'	Machine statement of apportionment.
Goods Inwards Paid' and ‘To-Pay'.	Telegraphic advices of net results received from the other railways.
II. For traffic interchanged with Deposit Private Companies
Inwards Passengers, Luggage, Animals and Birds, etc. traffic. Outwards Parcels traffic and Outwards Goods traffic. Outwards Passengers, Luggage Animals, Birds, etc. traffic inwards Parcels traffic and Inwards Goods traffic.	Inwards Division Sheets. Home Railway Division Sheets.

             3224. The totals of the figures posted against the home railway and each other railway and Deposit Private Company should then be cast and transcribed to Traffic Book, Part C.  

TRAFFIC BOOK, PART C 

             3225. As stated in Paragraph 3202, the Traffic Book, Part C, is the ledger of the Home Line for traffic earnings. It should be maintained in Form A. 3225, separately for coaching and goods traffic. It contains three ledger accounts, viz., (1) the Traffic Account, (2) the Other Railways Account and (3) the Deposit Private Companies Account.

 Form A. 3225

             3226.  Traffic Account. —For the purpose of recording the traffic earnings in the month's account to which they pertain and of watching the progress of their realization, a suspense account Traffic Account is operated upon in Part C of the Traffic Book. This account is debtor for all earnings, whether Local or through and is creditor for all recoveries of such earnings. The balance therefore, represents unrealized earnings.  

             3227. Posting of Traffic Book, Part C.—The opening balances should be brought forward from the Traffic Book, Part C. of the previous month and checked with the corresponding figures transcribed from Part A and the Accounts Office Balance Sheet. The traffic earnings for the month credited through the Station Balance Sheets should be brought forward from the Traffic Book. Part A. These items form debits to Traffic Account by credit to final heads of earnings. (viz Abstract X—Coaching earnings, Y—Goods earnings and Z—Sundry other earnings). In regard to earnings from Through traffic, the division thereof between Home Railway, other Railways and Deposit Private Companies having already been made in Traffic Book, Part B, the figures should be transcribed from that Part to Part C. The Home Railway's earnings in which these were merged in Traffic Book, Part A, should be minus credited by credit to other Railways and Deposit Private Companies or vice versa. 

             3228. The realisation of traffic earnings should be similarly brought forward from Part A. These figures will represent credits to Traffic Account by debit to "cash" "vouchers" or "transfers.  

             3229. The debits and credits to Traffic Account in the Accounts Office Balance Sheet should be brought forward from that Balance Sheet and should be added to these transcribed from Part A. In the case of these figures, the credit to earnings arises only in respect of such items as have not already passed through the Station Balance Sheets and Traffic Book, Part A. 

             3230. Other Railway’s Account.—All transactions regarding division of traffic earnings with ' other railways with which the traffic is interchanged and which bank with the Government Treasury   are passed through   this   account. The opening   balance in   favour   or  against each railway should be brought forward from  the Traffic Book, Part C, for the  previous month. The results of division of interchanged traffic for the month are transcribed from the Traffic Book, Part B. The payments to and receipts from other railways by "Transfer Railways" should be posted from the extracts of Transfer Certificates and the balances in favolur of or against each railway worked .out. These balances represent unadjusted through traffic transactions with other railways and should be susceptible of verification with the balance (of unadjusted Account Current (A. 3238). 

             3231.  Deposit Private Companies Account .—When, under competent authority (Appendix I-T), Through traffic is permitted with companies or other carriers who do not bank with a  Government Treasury, moneys due to them on the apportionment of traffic for the month should be credited to this account. This credit will be removed by actual payment or debit (by credit to earnings) against moneys collected by private companies on behalf of Indian Railways . In cases, however, where moneys due from Private Companies exceed those due to them, the net amount should be debited to this account and cleared when cash is received. The balances under this account should be proved in the same way as those under "Other Railways". 

             3232.  Closing of Traffic Book-, Part C.—The grand totals under each of the heads Coaching, Goods and Sundry Other, earnings as also under other Railways and Deposit Private Companies should be transcribed to Part D from which the monthly Journal Entry is prepared for incorpora­tion in the General Books.

Traffic Book Part D 

             3233.  The Traffic Book, Part, D, consists of the monthly Journal Entry and two statements. It should be maintained in Form A 3233 separately for Coaching and Goods traffic.  

COACHING/GOODS TRAFFIC BOOK FOR THE MONTH OF………….20…..

Part D-Revenue (Earning Journal entry for the month of………20…

Debits As per Part C  Of  Coaching /Goods Traffic Book	Accounts	Credits As per Part C of Coaching/Goods Traffic Book
1,22,500           ..	Traffic Account	……..
,,                  ..	Coaching/Goods	1,00,000
,,                  ..	Sundry other earnings	2,500
,,                  ..	Other Railways	13,000
,,                  ..	Deposit Private Companies	7,000
1,22,500	Total	1,22,500

 Dated………20….  

…………………………………………………………..
for Financial Adviser and chief Accounts Officer 

Statement No. I— Showing details of Clearance of "Other Railways" and "Deposit Private Companies" Accounts by Transfer Certificates, Pay Orders, etc. 

Balance From previous month	Acco-unts concerned	Transaction for the month		Total		No. and date of transfer Certificate or Pay order issued in  settlement of  Traffic	Amount of clearance debeited or credited to Other Railways or Deposit Privat Companies		Balance unadjusted as per Part C of Traffic Book.
Dr.		Dr.	Cr.	Dr.	Cr.		Dr.	Cr.	Dr.
1	2	3	4	5	6	7	8	9	10
Cr. 5,400	Other Rail-ways	1,000	14,000	1,000	19,400	T.C.No. 9 of A. Rly. T.C. No.11 of B. Rly. T.C. No.19 against C. Rly.	.. .. 600	4,000 2,000 ..	.. .. 13,000
Cr. 5,400	Total	1,000	14,000	1,000	19,400		600	6,000	13,000
Cr. 500	Dep-osit Priva-te Com-pan-ies	4,000	11,000	4,000	11,500	Pay Order- No. 1 No. 2 No. 3	1,000 .. ..	.. 700 800	.. ..
Cr. 500	Total	4,000	11,000	4,000	11,500		1,000	1500	Cr.7000

Dated………………20

………………………….……………………………
For  Financial Adviser and Chief Accounts Officer

Statemnet No. II ---   Comparing Traffic Book Balances with those appearing in the General Books

Head Of Account	As per Traffic Book		As per General Books		Difference		Explanation Of difference	Month in which adjusted
	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
1	2	3	4	5	6	7	8	9
1.  Traffic Account	12,000	…	20,000	…	8,000	…	Cash in transit not dealt with in General Books= Rs. 8,000
2.  Other Railways	…	13,000	…	13,000	…	…	….
3.  Deposit Private Companies	…	7,000	…	7,000	…	…

……………………………………………… Section Officer (Accounts), Traffic Book Section

…………………………………………… Section Officer (Accounts),  Books Section

             3234.  In the Journal Entry, the transactions for the month are journalized for incorporation in the General Books of the railway. Only the debit side of the Traffic Account is journalized. The grand total under the column "Total debits excluding balances" should be posted in the Journal Entry to the debit of Traffic Account, but, before doing so, the amount of vouchers should be excluded as this amount is accounted for on the debit side twice, once through the Station Balance Sheet where the connected Ticket, way-Bill or Invoices Accounted for and again through the Accounts Office Balance Sheet. The credits to the Earnings heads, Other Railways and Deposit Private Companies should be posted from the respective columns in Part C of the Traffic Book.

             3235.  Comparison of Traffic Book balances with main ledgers.--The balances under "Traffic Account," "Other Railways" and "Deposit Private Companies"' as brought out in the Traffic Book should be proved monthly with the corresponding balances in the main ledgers. For this purpose, the balances under each of theaccounts mentioned above in the Coaching Traffic Book should be transferred to the Goods Traffic Book and the total balances worked out. These should then be compared with those in General Books. Differences should exist only under Traffic Account due to "Cash in Transit."

             3236. Cash in Transit —Stations take credit in their Balance Sheets for cash realized by them in the month irrespective of whether it is remitted to and acknowledged by the Cashier in that month or in the subsequent month. Such station cash for which credit has been allowed to the Stations in one month but, which has been received in the Cash Office after the third of the fol'towing month and consequently included in the General Books in the following month, is called Cash in Transit. The following example illustrates how the Cash in Transit causes the difference between the balance in the Traffic Book and that in the General Books.  

FIGURES AS PER TRAFFIC BOOK

January, 1969
	Rs.		Rs.	Rs.
To balance	10,000	By Cash, etc.for January, 1969 Acknowledged by cashier upto third February, 1969.	1,12,500
To traffic earnings	1,22,500	By Cash etc, for January, 1969 acknowledged by cashier after third February, 1969,	8,000	1,20,500
		By balance carried over		12,000
	1,32,500		1,32,500
February,  1969
	Rs.		Rs.	Rs.
To balance	12,000	By Cash, etc.for February, 1969 acknowledge by cashier upto third March,1969	97,000
To traffi c earnings	1,20,000	By Cash etc, for February, 1969 acknowledged by cashier after third. March 1969	10,000	1,07,000
		By balance carried over		25,000
	1,32,000		1,32,000

FIGURES AS PER GENERAL BOOKS

January, 1969
	Rs.		Rs.	Rs.
To balance	15,000	By Cash, etc.for Decemebr, 1969 received after third January,1969.	5,000
To traffic earnings	1,22,500	By Cash etc, for January, 1969 received upto third February 1969.	1,12,500	1,17,500
		By balance carried over		20,000
	1,37,500		1,37,500
February,  1969
	Rs.		Rs.	Rs.
To balance	20,000	By Cash, etc.for January, 1969 received after third February,1969.	5,000
To traffic earnings	1,20,000	By Cash etc, for February, 1969 received upto third March 1969.	97,500	1,05,000
		By balance carried over		35,000
	1,40,000		1,40,000

            Note:- As an exception to the above, in order to minimise the balance under Traffic Suspense-Cash-In-Transit at the close of the financial  year, the Cash Book for the month of March each year may be kept open by the Railways as specified below:-

N.F.Railway	:  Upto 18th of April
All other Railways (except N.F. Railway)	:  Upto 10th of April

             3237. Differences under "Other Railways" and "Deposit Private Companies” and under "Traffic Account", if not covered by cash in transit, should be investigated and rectified in the accounts for the subsequent months.

             3238.  Account Current . — The settlement of through traffic transactions among railways takes place monthly and is made on the basis of the results of apportionment. For this purpose, an Account Current should be prepared monthly in Form A. 3238 for each railway with which traffic is interchanged. An Account Current is a copy of the ledger account of the Other Railway or Deposit Private Company in the books of the Home Railway. Only one Account Current should be prepared for both Coaching and Goods transactions and the net result in favour of or against the railway worked out. Where the Home Railway is creditor, the Account Current should be sent to the debtor railway. In the case of other railways the account current should be accompanied by a Transfer Certificate for acceptance by the debtor railway. The Transfer Certificate will, as a rule, be accepted in full by the debtor railway, any errors noticed in checking the account being notified to the creditor railway for adjustment in the subsequent month.

………...............................RAILWAY

ACCOUNT CURRENT

.......……..................Railway in account with the................................................Railway for through traffic transactions. Coaching and Goods for.............................. 20............

	Dr.	Cr.
	Rs. P.	Rs. P.

As per.................Railway division sheet/Advice of Apportinment 

Coaching.......................................

Government traffic...........................

Goods.............................................

Coal.............................................

As per.................. Railway Division Sheet/Advice of Apportionment—

Coaching.............................................

Government traffic..................... ..........

Goods................................................

Coal................................... ...............

Total...........................

Balance due to................... ..........Railway

Total........................

---

No............................date...........................

Forwarded to the.................................for favour early payment/ adjustment. Transfer Certificate   No................................of....................................is sent for acceptance in Accounts for................................................

………………………………………………….
Financial Adviser and- Chief Accounts Officer

---

(To be returned to F.A. & C.A.O  ....................................Railway).............................. 

            Reference your bill No...........................of.....................for Rs.....................for the month of........................

            The above bill is passed for payment on............................................... /Transfer Certificate is accepted for adjustment.

………………….
Accounts Officer

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