GOVERNMENT
OF INDIA INDIAN
RAILWAYS
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S.No. |
Remarks |
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1. |
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2. |
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3. |
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4. |
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5. |
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6. |
1.
The Railway Convention Committee 1971, in their first Report dealing
with Accounting Matters, recommended that a Committee of Expert Railway
Officers may be appointed to review the various provisions contained in
the General Code, the Accounts Code and the Engineering Code and to
modify them to suit present day needs. A Code Revision Cell was
accordingly constituted in the middle of 1973 to take up this work.
2.
The Indian Railway Accounts Code is the fifth book published by the Code
Revision Cell, the first four books being, the Indian Railway
Administration and Finance-An Introduction, the Indian Railway Financial
Code-Vol. I and II and the Indian Railway code for the Engineering
Department.
3.
The provisional issue of the Indian Railway Code for the Accounts
Department was brought out in 1940 and a re-print was issued in 1950.
The revised edition of the Code was printed in 1959 and a re-print
thereof was issued in 1970. Since the last revision of the Code in 1959,
the organisation, methods, scope and fields of checks have undergone
important changes as for instance setting up of a separate Finance
Branch, simplification of State Railway Provident Fund and Traffic
Accounts, introduction of Fuel Accounts, check of Pension benefits,
mechanisation of Pay Rolls etc. The accounting classification has been
revised and the demands for Grants have been restructured. Hence, it has
become necessary not only to update but also to recast the code.
4.
The subject matter dealt with in the Accounts Code may be broadly
divided into three parts, viz. (a) Organisation; (b) the Railway
Accounts Proper i.e. Book Keeping; (c) the Internal Check &
Disbursement. The chapters have accordingly been re-arranged in the
above order and the format of the new Code has been drawn out in
consultation with the Railway Administrations so as to cover almost
every field of activity of the Accounts Department. The Accounts Code is
in two parts. Part I contains General Accounts and Part II deals with
Traffic Accounts.
5.
As stated in the Preface to the Financial Code, Chapter VIII relating to
“Communications from Audit and action thereon” in the existing Code
has been deleted from the new Code and incorporated as Chapter IX in the
Financial Code. Additional chapters on ‘Check of Pension Payments’
(Chapter X), ‘Finance Function’ (Chapter XV), and ‘Miscellaneous
Expenditure’ (Chapter XVI) have been introduced. Some of the
voluminous Forms and Accounts have been taken out and incorporated as
Appendices for the purpose of continuity of the text in the chapters.
6.
This Code supersedes all existing rules and orders issued by the Railway
Board on the subject dealt with it. Unless the contrary intention is
expressed or implied in the wording of the existing rules, the
provisions of this Code are mandatory and
binding on all Indian Railways. For deviation from the mandatory
rules, the sanction of the Railway Ministry should be obtained. In
accordance with the Government of India’s Policy, this Code is being
issued as a diglot edition.
7.
Any errors or omissions which may be found in this edition may please be
brought to the notice of the undersigned. Equally welcome are comments
and suggestions.
New Delhi. |
(A. JOHARI) |
This edition is a reprint of Indian Railway Code for the Accounts Department, 1984 edition incorporating additions and alterations introduced through Correction Slips issued upto Numbers 22-A1 dated 10th January 1989.
New Delhi |
(MASIHUZZAMAN) |
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This edition is second reprint of 1984 edition of Indian Railway Code for the Accounts Department, incorporating all additions and alterations introduced through Advanced Correction Slips issued up to Numbers 15- AI dated 09th June 1997.
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1.
Index letters for Codes:- The following Index letters are used for
distinguishing the several Indian Railway Codes from each other :-
A. |
Accounts Department |
E |
Engineering Department |
F |
Financial Code |
G |
Administration & Finance- An Introduction |
R |
Establishment Code |
T |
Traffic Department (Commercial) |
W |
Mechanical Department (Workshops) |
2.
Paragraph Numbers:-For convenience of indexing and of reference,
the paragraphs have been numbered according to a ¾-figure “Code”, in
which the last two figures give the number of the paragraph and the
remaining figures the number of the Chapter. Thus paragraph 101 of any
code is paragraph 1 of Chapter I of the code and paragraph 1421, paragraph
21 of Chapter XIV.
3.
Reference to paragraphs :- Reference to the paragraphs of a code is
made by putting the paragraph number, suffixed by the index letter of the
code concerned. Thus 1335 A1 means paragraphs 35 of Chapter XIII of the
Indian Railway Code for the accounts Department Volume 1, and 5 Appendix
VIII-A1 means paragraph 5 of Appendix VIII of the Indian Railway Code for
the Account Department Volume 1. Volume I contains 19 Chapters and Volume
II contain 15 Chapters from Chapter XX to XXXIV. Accordingly paragraph
2105-A means paragraph 5 of Chapter XXI of the Accounts Code Volume II.
4.
Reference to “Forms”:- The “forms” referred to in any of
the Indian Railway codes
(except the Establishment Code) take the number of paragraph of the code
in which they are described, the index letter of the code in question
being prefixed to the number of the paragraph in which the form is
illustrated. Thus W-703 is the form that is described and illustrated in
paragraph3 of Chapter VII of the Indian Railway Code for the Mechanical
Department (Workshops).
5.
Correction slips: - The correction slips will be printed on one
side and issued in separate series for each code so that these may be cut
and pasted against the relevant rules.
6. Index to Correction Slips: - To facilitate reference to correction slips that have been issued to the codes, an up-to-date index of correction slips is published from time to time showing for each Code the paragraph or rule numbers affected by correction slips and the numbers of such correction slips. This index may be pasted inside the cover of each Code.
Appendix |
Particulars |
DUTIES AND POWERS OF THE COMPTROLLER AND AUDITOR GENERAL WITH REGARD TO AUDIT OF ACCOUNTS |
|
General
List of important Items of Work required to be done by an
Accounts Officer on
his posting as in-charge of a Branch/Section of
an Accounts Office. |
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Exhibition
of Losses in Government Accounts |
|
List of Major and Minor Heads of Accounts |
|
Rules
regulating the Exhibition of Recoveries of Expenditure in government
Accounts |
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Rules
relating to Inter-Department Transfers |
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Treasury Rules
of the Central Government applicable to the Railway Department |
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Inspection of
Registers maintained in the Accounts Office by a Gazetted Officer. |
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Period
for which Records in Accounts Officers are to be retained |
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Guarantee
Bond |
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Revenue
Account Current |
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Capital
Account Current |
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Final
Revenue Account Current |
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Final
Capital Account Current |
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Approximate Account Current |
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LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS
No. of Form |
Title |
Page |
1 |
2 |
3 |
Half-Yearly Arrears Report |
5 |
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Register of Valuable and Secret Documents |
6 |
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Daily abstract of Cash Transaction or the General Cash book |
16 |
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Monthly Classified Abstract of Cash Transactions or General Cash Abstract Book |
17 |
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Journal |
18 |
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Journal Slip |
19 |
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A.310 |
Ledger |
19 |
Revenue Allocation Register |
20 |
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A.313 |
Register of Earnings |
20 |
Demands Payable Register |
21 |
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A.316 |
Unpaid Wages register |
21 |
Suspense Register |
24 |
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Revenue Account Current |
25 |
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Schedule (To accompany Account Current) |
26 |
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Statement showing details of Debits/Credits under Transfer Railways |
26 |
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Capital Account Current |
27 |
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Schedule of Expenditure against the Major Head 5002/5003 Capital Outlay on Indian Railways-Commercial/Strategic |
27 |
Final Revenue Account Current |
35 |
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Final Capital Account Current |
35 |
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Sub-Register of Accounts Current |
35 |
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Sub-Register of Schedules |
36 |
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Approximate Account Current |
36 |
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Details of Approximate Gross Receipts and Revenue Expenditure |
37 |
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Statement of Approximate Railway Receipts and Disbursements |
38 |
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Statement showing the credits in the Net expenditure shown in the Approximate Account current |
39 |
Transfer Certificate |
42 |
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Register of Transfers |
45 |
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Annual List of Transfers |
48 |
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Advice of Clearance |
49 |
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Memo of Clearance |
50 |
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Schedule of Remittance Transactions |
51 |
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Register of Advices issued to the Bank |
53 |
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Register of Advices received from other Accounts Officers |
54 |
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Advice of Transactions with Pay and Accounts Officers |
60 |
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Inward Claims Register |
61 |
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Outward Claims Register |
63 |
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Schedule of Debits/Credits adjustable |
65 |
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Schedule of Transactions adjustable with Bangladesh Railways |
70 |
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Half Yearly review of Suspense Balances |
76 |
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Capital and Revenue Accounts-Statement No. I |
79 |
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Capital and Revenue Accounts-Statement No. I I |
80 |
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Capital and Revenue Accounts-Statement No. III |
80 |
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Capital and Revenue Accounts-Statement No. IV |
81 |
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Capital and Revenue Accounts-Statement No. V |
82 |
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Capital and Revenue Accounts-Statement No. VI |
85 |
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Capital and Revenue Accounts-Statement No. VII |
86 |
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Capital and Revenue Accounts-Statement No. VIII |
86 |
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Capital and Revenue Accounts-Statement No. IX |
87 |
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Capital and Revenue Accounts-Statement No. X |
88 |
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Capital and Revenue Accounts-Statement No. XI |
89 |
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Capital and Revenue Accounts-Statement No. XII |
92 |
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Capital and Revenue Accounts-Statement No. XIII |
92 |
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Capital and Revenue Accounts-Statement No. XIV |
93 |
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Capital and Revenue Accounts-Statement No. XV |
93 |
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Capital and Revenue Accounts-Statement No. XVI |
94 |
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Capital and Revenue Accounts-Statement No. XVII |
94 |
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Capital and Revenue Accounts-Statement No. XVIII |
97 |
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Capital and Revenue Accounts-Statement No. XIX |
98 |
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Capital and Revenue Accounts-Statement No. XX |
99 |
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Capital and Revenue Accounts-Statement No. XXI |
100 |
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Capital and Revenue Accounts-Statement No. XXII |
100 |
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Capital and Revenue Accounts-Statement No. XXIII |
101 |
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Certificates |
101 |
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Finance Accounts-Abstract Accounts |
102 |
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Finance Accounts-Schedule A |
103 |
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Finance Accounts—Schedule B |
104 |
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Finance Accounts---Accounts of closed surveys |
105 |
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Finance Accounts---Schedule C |
106 |
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A.735 |
Finance Accounts—Schedule D |
110 |
Finance Accounts—Schedule E |
110 |
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Finance Accounts—Schedule F |
111 |
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Finance Accounts—Schedule G |
112 |
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Finance Accounts—Schedule H |
113 |
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Finance Accounts—Schedule J |
113 |
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Finance Accounts—Schedule K |
114 |
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Finance Accounts-Appendix A |
115 |
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Finance Accounts—Appendix B |
116 |
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Analysis of Balances under Debit Heads |
117 |
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Register of Recoveries Foregone |
129 |
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Disallowances List |
130 |
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Objection Statement |
130 |
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Objection book |
131 |
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Savings Register |
131 133 |
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A.861 |
Register of Serious Irregularities |
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Half Yearly Objectionable Items Statement |
132 |
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Provident Fund Journal |
137 |
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Provident Fund Ledger Accouknt |
137 |
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A.910 |
Provident Fund Index Registers |
138 |
Provident Fund Check Sheet |
139 |
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Register of Debits and Credits to S.R.P.F |
140 |
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Register of Unposted Items |
140 |
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Register of Unposted Ledger Accounts |
141 |
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A.922 |
Proof Sheet for Reconciliation |
144 |
Statement of S.R.P.F.. Account |
144 |
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Advice of Transfer of State Railway Provident Fund |
145 |
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A.925 |
S.R.P.F. List of Closed Accounts |
146 |
Register
of Application for Pensions |
153 154 |
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A.1032 |
Pension Payment Authority |
157 |
Check Register of Pension |
158 |
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Family Pension Authority |
160 |
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Authority for payment of Commuted Value of Pension |
164 |
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Register of Bills received for Internal Check |
210 |
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Accounts Enfacement on Passed Bills |
211 |
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Abstract of Bills Passed for Payment |
212 |
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Statement of Unchecked Bills |
213 |
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Requisition for cheques |
214 |
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Indemnity Bond |
216 |
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Daily Cash Outgo |
219 |
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Bill Form |
219 |
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Register of Bills recoverable |
220 |
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A.1220 |
Register of Gratuity/Special Contribution to P.F. |
225 |
A.1221 |
Register of Railway Servants of Foreign Service or lent to another Department |
225 |
A.1222 |
Broad Sheet of Recoveries of Contributions |
226 |
Pay Bills |
231 |
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Memorandum of Differences |
232 |
|
Statement of Increments |
233 |
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Absentee Statement |
233 |
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Last Pay Certificate |
234 |
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Salary Register of Gazetted Railway Servant’s Pay and Allowances |
235 |
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Alternative Form of Salary Register of Gazetted Railway Servant’s Pay and Allowances |
237 |
Pay Slip |
241 |
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Cadre Register |
243 |
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Register of Deductions from Salaries and Allowances |
247 |
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Scale Check Register |
247 |
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Register of Bills Passed for Payment |
248 |
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Scale Check Register of Engineering Gangs and Skilled Staff |
249 |
|
A.1418 |
Register of Bills for Educations Assistance |
250 |
Miscellaneous Receipts Transmit Note |
256 |
|
Rent Rolls |
260 |
|
Rent Variation Memo |
261 |
|
Register of Railway Buildings |
263 |
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Register of paper Securities |
270 |
|
Cashier’s Cash Book (Receipts) |
275 |
|
Register of Cash Bags received |
276 |
|
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Memorandum of Short Remittances and Remittances of Uncurrent Coins and Oiled and Spurious Notes returned to Stations |
278 |
Traffic Cash Check Sheet |
279 |
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Treasury Remittance Note |
280 |
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Chief Cashier’s Cash Book (Payments) |
281 |
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Cashier’s Ledger Account |
281 |
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Register of Cheques received and delivered to Cashiers |
282 |
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Register of Cheques to be drawn by the Accounts Department |
282 |
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Register showing Details of Bills made over to Cashiers |
282 |
|
A.1952 |
Advice Notes of Bills and Cheques despatched |
283 |
CASHIER’S CASH BOOK (PAYMENTS) |
283 |
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Advice Slip of Bills returned |
284 |
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Unpaid wages List |
285 |
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Accounts Officer’s Acquittance Certificate on Cashier’s Cash book |
286 |
|
Payees Letter of Authority |
288 &290 |
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Extract of Bills |
289 |
|
Remittance Note |
292 |
|
A.1995 |
Charge
Report of Cashiers |
295 |
**********
CHAPTER
NO. |
SUBJECT |
DEPARTMENTAL
REGULATIONS |
|
STRUCTURE
OF RAILWAY ACCOUNTS |
|
COMPILATION
OF RAILWAY ACCOUNTS |
|
REMITTANCE
TRANSACTIONS—INDIA |
|
REMITTANCE
TRANSACTIONS—OUTSIDE INDIA |
|
SUSPENSE
ACCOUNTS |
|
ANNUAL
ACCOUNTS AND RETURNS |
|
INTERNAL CHECK
|
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PROVIDENT
FUND ACCOUNTS |
|
INTERNAL
CHECK OF PENSION PAYMENTS |
|
BILLS |
|
CHECK
OF ESTABLISHMENT CHARGES—GENERAL |
|
CHECK
OF PAY ROLLS-OFFICERS |
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CHECK
OF PAY ROLLS—STAFF |
|
FINANCE
FUNCTIONS |
|
MISCELLANEOUS
EXPENDITURE |
|
INSPECTION
OF EXECUTIVE OFFICES |
|
SECURITY
DEPOSITS |
|
CASH
AND PAY DEPARTMENT |
****