GOVERNMENT OF INDIA MINISTRY OF RAILWAYS

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

INDIAN RAILWAYS
CODE FOR THE ACCOUNTS DEPARTMENT

(Second Reprint)

1997

(Embodying all Advance Correction Slips issued upto No. 52 date 10.12.2019)

S.No.	Particulars	Remarks
1.	PREFACE
2.	INTRODUCTORY NOTES
3.	*LIST OF APPENDICES*
4.	LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS
5.	CONTENTS
6.	CONCORDANCE

P R E F A C E

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.
23 rd November, 1983.

(A. JOHARI)
Secretary, Railway Board

P R E F A C E
(First Reprint)

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 10^th January 1989.

New Delhi
11^th July, 1990

(MASIHUZZAMAN)
Secretary/Railway Board

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P R E F A C E
(Second Reprint)

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 09^th June 1997.

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INTRODUCTORY NOTES

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.

LIST OF APPENDICES

Appendix	Particulars
1	DUTIES AND POWERS OF THE COMPTROLLER AND AUDITOR GENERAL WITH REGARD TO AUDIT OF ACCOUNTS
II.	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.
III	Exhibition of Losses in Government Accounts
IV	List of Major and Minor Heads of Accounts
V	Rules regulating the Exhibition of Recoveries of Expenditure in government Accounts
VI	Rules relating to Inter-Department Transfers
VII	Treasury Rules of the Central Government applicable to the Railway Department
VIII	Inspection of Registers maintained in the Accounts Office by a Gazetted Officer.
IX	Period for which Records in Accounts Officers are to be retained
X	Guarantee Bond
XI	Revenue Account Current
XII	Capital Account Current
XIII	Final Revenue Account Current
XIV	Final Capital Account Current
XV	Approximate Account Current

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LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS

No. of Form	Title	Page
1	2	3
A.125	Half-Yearly Arrears Report	5
A.126	Register of Valuable and Secret Documents	6
A.304	Daily abstract of Cash Transaction or the General Cash book	16
A.306	Monthly Classified Abstract of Cash Transactions or General Cash Abstract Book	17
A.307	Journal	18
A.308	Journal Slip	19
A.310	Ledger	19
A.312	Revenue Allocation Register	20
A.313	Register of Earnings	20
A.315	Demands Payable Register	21
A.316	Unpaid Wages register	21
A.320	Suspense Register	24
Appendix XI	Revenue Account Current	25
A.327	Schedule (To accompany Account Current)	26
A.328	Statement showing details of Debits/Credits under Transfer Railways	26
Appendix XII	Capital Account Current	27
A.331	Schedule of Expenditure against the Major Head 5002/5003 Capital Outlay on Indian Railways-Commercial/Strategic	27
Appendix XIII	Final Revenue Account Current	35
Appendix XIV	Final Capital Account Current	35
A.339	Sub-Register of Accounts Current	35
A.340	Sub-Register of Schedules	36
Appendix XV	Approximate Account Current	36
A.344	Details of Approximate Gross Receipts and Revenue Expenditure	37
A.345	Statement of Approximate Railway Receipts and Disbursements	38
A.346	Statement showing the credits in the Net expenditure shown in the Approximate Account current	39
A.406	Transfer Certificate	42
A.413	Register of Transfers	45
A.416	Annual List of Transfers	48
A.418	Advice of Clearance	49
A.420	Memo of Clearance	50
A.422	Schedule of Remittance Transactions	51
A.429	Register of Advices issued to the Bank	53
A.430	Register of Advices received from other Accounts Officers	54
A.460	Advice of Transactions with Pay and Accounts Officers	60
A.461	Inward Claims Register	61
A.466	Outward Claims Register	63
A.467	Schedule of Debits/Credits adjustable	65
A.522	Schedule of Transactions adjustable with Bangladesh Railways	70
A.620	Half Yearly review of Suspense Balances	76
A.703	Capital and Revenue Accounts-Statement No. I	79
A.704	Capital and Revenue Accounts-Statement No. I I	80
A.705	Capital and Revenue Accounts-Statement No. III	80
A.706	Capital and Revenue Accounts-Statement No. IV	81
A.707	Capital and Revenue Accounts-Statement No. V	82
A.708	Capital and Revenue Accounts-Statement No. VI	85
A.709	Capital and Revenue Accounts-Statement No. VII	86
A.710	Capital and Revenue Accounts-Statement No. VIII	86
A.711	Capital and Revenue Accounts-Statement No. IX	87
A.712	Capital and Revenue Accounts-Statement No. X	88
A.713	Capital and Revenue Accounts-Statement No. XI	89
A.714	Capital and Revenue Accounts-Statement No. XII	92
A.715	Capital and Revenue Accounts-Statement No. XIII	92
A.716	Capital and Revenue Accounts-Statement No. XIV	93
A.717	Capital and Revenue Accounts-Statement No. XV	93
A.718	Capital and Revenue Accounts-Statement No. XVI	94
A.719	Capital and Revenue Accounts-Statement No. XVII	94
A.720	Capital and Revenue Accounts-Statement No. XVIII	97
A.721	Capital and Revenue Accounts-Statement No. XIX	98
A.722	Capital and Revenue Accounts-Statement No. XX	99
A.723	Capital and Revenue Accounts-Statement No. XXI	100
A.724	Capital and Revenue Accounts-Statement No. XXII	100
A.725	Capital and Revenue Accounts-Statement No. XXIII	101
A.727	Certificates	101
A.729	Finance Accounts-Abstract Accounts	102
A.731	Finance Accounts-Schedule A	103
A.732	Finance Accounts—Schedule B	104
A.733	Finance Accounts---Accounts of closed surveys	105
A.734	Finance Accounts---Schedule C	106
A.735	Finance Accounts—Schedule D	110
A.736	Finance Accounts—Schedule E	110
A.737	Finance Accounts—Schedule F	111
A.738	Finance Accounts—Schedule G	112
A.739	Finance Accounts—Schedule H	113
A.740	Finance Accounts—Schedule J	113
A.741	Finance Accounts—Schedule K	114
A.743	Finance Accounts-Appendix A	115
A.746	Finance Accounts—Appendix B	116
A.749	Analysis of Balances under Debit Heads	117
A.847	Register of Recoveries Foregone	129
A.850	Disallowances List	130
A.851	Objection Statement	130
A.854	Objection book	131
A.855	Savings Register	131 133
A.861	Register of Serious Irregularities	131 133
A.863	Half Yearly Objectionable Items Statement	132
A.908	Provident Fund Journal	137
A.909	Provident Fund Ledger Accouknt	137
A.910	Provident Fund Index Registers	138
A.912	Provident Fund Check Sheet	139
A.913	Register of Debits and Credits to S.R.P.F	140
A.914	Register of Unposted Items	140
A.915	Register of Unposted Ledger Accounts	141
A.922	Proof Sheet for Reconciliation	144
A.923	Statement of S.R.P.F.. Account	144
A.924	Advice of Transfer of State Railway Provident Fund	145
A.925	S.R.P.F. List of Closed Accounts	146
A.1022 A.1024	Register of Application for Pensions Report of Pension	153 154
A.1032	Pension Payment Authority	157
A.1035	Check Register of Pension	158
A.1042	Family Pension Authority	160
A.1065	Authority for payment of Commuted Value of Pension	164
A.1104	Register of Bills received for Internal Check	210
A.1106	Accounts Enfacement on Passed Bills	211
A.1107	Abstract of Bills Passed for Payment	212
A.1110	Statement of Unchecked Bills	213
A.1111	Requisition for cheques	214
A.1125	Indemnity Bond	216
A.1137	Daily Cash Outgo	219
A.1138	Bill Form	219
A.1139	Register of Bills recoverable	220
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
Annexure I	Pay Bills	231
Annexure II	Memorandum of Differences	232
Annexure III	Statement of Increments	233
Annexure IV	Absentee Statement	233
Annexure V	Last Pay Certificate	234
A.1305	Salary Register of Gazetted Railway Servant’s Pay and Allowances	235
A.1306	Alternative Form of Salary Register of Gazetted Railway Servant’s Pay and Allowances	237
A.1311	Pay Slip	241
A.1319	Cadre Register	243
A.1406	Register of Deductions from Salaries and Allowances	247
A.1407	Scale Check Register	247
A1412	Register of Bills Passed for Payment	248
A.1414	Scale Check Register of Engineering Gangs and Skilled Staff	249
A.1418	Register of Bills for Educations Assistance	250
A1605	Miscellaneous Receipts Transmit Note	256
A.1621	Rent Rolls	260
A.1623	Rent Variation Memo	261
A.1631	Register of Railway Buildings	263
A.1817	Register of paper Securities	270
A.1917	Cashier’s Cash Book (Receipts)	275
A.1927	Register of Cash Bags received	276
A.1942	Memorandum of Short Remittances and Remittances of Uncurrent Coins and Oiled and Spurious Notes returned to Stations	278
A.1943	Traffic Cash Check Sheet	279
A.1944	Treasury Remittance Note	280
A.1946	Chief Cashier’s Cash Book (Payments)	281
A.1948	Cashier’s Ledger Account	281
A.1949	Register of Cheques received and delivered to Cashiers	282
A.1950	Register of Cheques to be drawn by the Accounts Department	282
A.1951	Register showing Details of Bills made over to Cashiers	282
A.1952	Advice Notes of Bills and Cheques despatched	283
A.1954	CASHIER’S CASH BOOK (PAYMENTS)	283
A.1957	Advice Slip of Bills returned	284
A.1959	Unpaid wages List	285
A.1963	Accounts Officer’s Acquittance Certificate on Cashier’s Cash book	286
A.1972 & 1978	Payees Letter of Authority	288 &290
A.1975	Extract of Bills	289
A.1982	Remittance Note	292
A.1995	Charge Report of Cashiers	295

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CONTENTS

CHAPTER NO.	SUBJECT
I	DEPARTMENTAL REGULATIONS
II	STRUCTURE OF RAILWAY ACCOUNTS
III	COMPILATION OF RAILWAY ACCOUNTS
IV	REMITTANCE TRANSACTIONS—INDIA
V	REMITTANCE TRANSACTIONS—OUTSIDE INDIA
VI	SUSPENSE ACCOUNTS
VII	ANNUAL ACCOUNTS AND RETURNS
VIII	INTERNAL CHECK
IX	PROVIDENT FUND ACCOUNTS
X	INTERNAL CHECK OF PENSION PAYMENTS
XI	BILLS
XII	CHECK OF ESTABLISHMENT CHARGES—GENERAL
XIII	CHECK OF PAY ROLLS-OFFICERS
XIV	CHECK OF PAY ROLLS—STAFF
XV	FINANCE FUNCTIONS
XVI	MISCELLANEOUS EXPENDITURE
XVII	INSPECTION OF EXECUTIVE OFFICES
XVIII	SECURITY DEPOSITS
XIX	CASH AND PAY DEPARTMENT

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INDIAN RAILWAYS CODE FOR THE ACCOUNTS DEPARTMENT

P R E F A C E (First Reprint)

P R E F A C E (Second Reprint)

INTERNAL CHECK

INDIAN RAILWAYS
CODE FOR THE ACCOUNTS DEPARTMENT

P R E F A C E
(First Reprint)

P R E F A C E
(Second Reprint)