CHAPTER XIII 

INITIAL COACHING BOOKS AND RETURNS



1301. Initial books.—The initial station records in connection with passenger traffic and the returns relating thereto are dealt with in Chapter VII. The initial records in respect of the traffic in parcels, luggage, animals and birds, etc., carriages, motor-cars and boats, etc., and parcel way-bills, luggage tickets, way-bills for booking of animals and birds, etc., and way-bills for booking of carriages, motor-cars, boats, etc., and the initial books in which these are accounted for are the daily train cash book-cum-summary, outward 'Paid' parcels cash book and the parcels delivery book. At larger stations, however, where the receipts from parcels, luggage, animals and "birds, carriages, motor-cars, and boats, etc. are kept separate from passenger receipts, a separate cash book for parcels, luggage, etc. is maintained in which the amount for each way-bill and luggage ticket is first posted individually, for local and through traffic, under appropriate heads and then the totals only are carried forward at the end of the day into the daily trains cash-cum-summary book.

1302. Initial returns.—(a) From the initial station records mentioned in Para 1301 are also posted, separately or local and through traffic, the returns for parcels 'To-Pay', luggage, animals and birds, and motor-cars, carriages, boats, etc.

The link between the initial documents, books, returns and the station balance sheet is roughly illustrated by the diagram given at Appendix XIII/A, which shows how the daily collections are accounted for in the cash books and remitted to the Cashier, and how the balance sheet of the station is compiled from the various returns.

(b) The complete set of returns, supported by initial documents where prescribed, should be submitted to the Traffic Accounts Office concerned. The staff should also bear in mind the instructions printed on the various commercial forms for the preparation of returns.

1303. Parcels delivery book (Form Com./P-7).—Inward way-bills both 'Paid' and 'To-Pay' must as they arrive, be checked and posted item by item into the parcels delivery book, separate books being maintained or separate pages being allotted in the same book for—

(i) local parcels received 'To-pay'; 

(ii) local parcels received 'Paid'; 

(iii) through parcels received 'To-pay'; 

(iv) parcels received 'Paid' from Government railways; 

(v) parcels received 'Paid' from non-Government railways; and 

(vi) parcels received from Pakistan/Ceylon Railways.

All undercharges collected and overcharges refunded must be shown in the proper columns provided for the purpose.

1304. Abstracts of 'To-pay' parcels forwarded (local).—Local outward 'To pay' way-bills should be posted in Form Com./P-3 &4 Rev. Traffic to each station via each route, should be posted daily on a separate sheet from the record foils of the way-bills issued. After the last entry for the month has been posted, the total of each abstract should be struck to arrive at the total traffic booked to each station via each route. Percentage charges on value recovered in respect of excepted articles should also be posted in this return in the column 'Amount paid' against the relevant entries.

1305. Summary of 'To-pay' parcels forwarded (local).—The total of each abstract, referred to in Para 1304, will be posted in the monthly summary Form Com./P-lO Rev., the stations being arranged in the alphabetical or other prescribed order, to arrive at the total traffic booked during the month to all stations on the home line. The total of the 'Paid' column in the summary should be tallied with the relevant cash book before submission to the Traffic Accounts Office. The summary should be forwarded with (he abstracts, the latter being arranged in the order of their entries in the former.

1306. Abstracts of 'To-pay' parcels forwarded (through).—These abstracts should be posted daily from the Record foils of' To-pay' way-bills (through) in the same form and manner as laid down for local traffic in Para 1304 except that the abstracts for traffic booked from out-agencies, city booking agencies and stations on the worked lines, will be prepared in duplicate.

1307. Summary of 'To-pay' parcels forwarded (through).—This summary should be prepared in Form Com./P-lO Rev. in two parts: Part I or 'via summary' will show the traffic to each railway (station-by-station) via each route; Part II or general summary' will show the total traffic forwarded to each railway via all routes and the grand total of traffic for all railways. The summary should be submitted to the Traffic Accounts Office along-with the connected abstracts, which should be arranged in the order of entries in the 'via summaries'. Before submitting the general summary to the Traffic Accounts Office, the total of the 'Paid' column in it should be tallied with the total amount entered in the cash book for parcels, luggage, etc.

1308. Abstracts of 'To-pay' parcels received (local).—These abstracts will be posted daily in Form Com/P-1 & 2 Rev. from the 'To-pay' way-bills or copies thereof received, for each station via each route, in the same way as local forwarded abstracts (see Pare 1304). The percentage charges shown on inward To-pay' way bills should also be posted in these abstracts, which should be kept open till the 5th of the following month, and all 'To-pay' way-bills of the previous month received up to that date should be taken into the abstracts for that month. The abstracts should then be closed and submitted to the Traffic Accounts Office. Way-bills which arrive after the 5th of the succeeding month will be taken to account in the succeeding month and not in the supplementary abstracts.

1309. Summary of 'To-pay' parcels received (local).—The totals of each abstract referred to in Para 1308 should be posted in the summary Form Com./P.8 & 9 Rev. in the alphabetical or other prescribed order of stations from which traffic has been received, to arrive at the total 'To-pay' traffic received during the month from all the stations on the home line. The totals on the summary should be struck and tallied with the corresponding figures in the parcels delivery book before submission to the Traffic Accounts Office. The summary should be forwarded with the relevant abstracts which should be arranged in the order of their entries in the summary.

1310. Abstracts of 'To-pay' parcels received (through).—These abstracts should be posted daily in Form Com./P-l & 2 Rev. from the 'Guard' foils of way-bills or copies thereof received. The preparation of abstracts and the procedure regarding grouping of entries by stations via each route, is the same as prescribed for abstracts of' To-pay' parcels forwarded (through), vide Para 1306. These abstracts will be kept open till the 5th of the following month in the same, way as abstracts for 'To-pay' parcels received (local), vide Para 1308. The abstracts for traffic received from non-Government railways will, however, be prepared and submitted in duplicate.

1311. Summary of 'To-pay' parcels received (through).—The monthly summary of To-pay' parcels received (through) should be prepared in Form Com./P-8 & 9 Rev. in the same way as laid down for local traffic (see-Para 1309) except that the summaries will be prepared in two parts as laid down in Para 1307

1312. Returns of ' Paid' parcels received from non-Government railways.—

The abstracts and summaries for paid parcels received from non-Government railways should be prepared in the same manner as abstracts and summaries of 'To-pay' parcels received (through) vide paras 1310 and 1311, except that these will be prepared and submitted in duplicate. The total of the general summary should be tallied with the relevant figures in the parcels delivery book, and the returns submitted along-with the connected 'Guard' foils of way-bills.

1313. Returns of 'Paid' parcels received from Government railways.—The out-agencies, city booking agencies and stations on worked lines only will prepare and submit to the respective Traffic Accounts Offices, abstracts and summaries for 'Paid' parcels received along-with the connected Guard foils of way-bills or copies thereof, duly sorted in the order of forwarding stations. The abstracts and summaries should be prepared separately for local and through traffic in the same manner and on the same forms as laid down in paras 1308 to 1311. Other stations are not required to submit returns for 'Paid' parcels received.

1314. Return of undercharges collected on 'Paid' parcels received (local and through).—This return should be prepared monthly in the proforma appearing at Appendix XI11/B, separately for local and through traffic. The entries of way-bills from each station via each route should be grouped together and arranged in the alphabetical or any other prescribed order.

The undercharges collected on 'Paid' parcels received from non-Government railways will not be detailed in this return but posted against the relevant entries in the return of 'Paid' parcels received from non-Government railways (see Para 1312), The total amount of undercharges on the traffic, as appearing in the general summary referred to in Para 1312, will be added to the total on the return of undercharges collected on 'Paid' parcels received (through).

The total amount of undercharges collected on local and through traffic will be reconciled with the debit taken in the balance sheet under the head "Undercharges collected on Paid parcels received", local or through, as the case may be. The connected way-bills will be submitted to the Traffic Accounts Office duly arranged in the order of their entries in the return.

1315. Submission of way-bills, luggage tickets, etc.—(a) All parcels waybills To-pay', local and through, received at a station should be submitted to the Traffic Accounts Office, periodically, along-with a covering memo showing the total number of way-bills it covers. As the inward parcels accounts are kept open till the 5th of the following month to admit of as many way-bills as possible being taken to account at the receiving station in the same month in which issued, a final covering memo with all way-bills of the preceding month coming in between the 1st and 5th should be despatched to the Traffic Accounts Office concerned.

(b) Similarly, all Paid way-bills received, with the exception of those mentioned in paras 1312 to 1314 which will be sent along-with the connected returns, should be submitted monthly to the Traffic Accounts Office, duly sorted, along-with a covering memo showing the total number of way-bills it covers.

(c) A covering memo similar to the one mentioned in sub-Para (a) above, showing number of luggage tickets-and way-bills for animals and birds should be sent to the Traffic Accounts Office concerned, periodically along-with relevant luggage tickets and way-bills.

(d) Each, batch of way-bills and luggage tickets sent, should be grouped and arranged by stations, the local in order of stations on the home line and the through by railways and junctions.

1316. Returns for carriages, motor-cars, boats, etc. forwarded and received.—These returns (abstracts and summaries) should be posted from waybills used for booking of motor-cars, carriages, boats, etc., separately for local and through traffic, on the same forms and in the same manner as prescribed in paras 1304 to 1311. The total amount of the outward 'Paid', and inward 'Paid' as posted in the summary/general summary, should be tallied with the corresponding figures in the cash book for parcels, luggage, etc. and the parcels delivery book, respectively. The Guard foils of the way-bills, duly sorted in the order of forwarding stations. will be submitted along with the relevant returns.

1317. Returns of luggage and specie forwarded (local).—This should be posted in Form Com./L-26 Rev. daily from the 'Record' foils of luggage tickets in the numerical sequence of their machine numbers. If a luggage ticket is cancelled, its machine number only should be entered in the return in the proper sequence with an entry "cancelled' against it. The 'Guard' and 'Owner' foils of the cancelled luggage tickets should be submitted to the Traffic Accounts Office along with the return. After live last entry for the month has been posted, the total of the amount column should be struck and reconciled with the relevant figures in the cash book for parcels, luggage, etc. In case no luggage ticket is issued during the month, a 'Nil' return indicating the machine number of the last ticket issued should be sub-milted to the Traffic Accounts Office.

1318. Returns of luggage and specie traffic forwarded (through).—This return should be posted daily in Form Com./L-29 Rev. in duplicate from the Record' foils of the luggage tickets issued in through bookings. The entries in the return should be grouped so as to bring out the traffic booked to each station via each route for each railway on a separate sheet. Alter the last luggage ticket issued during the month has been posted, the total on each sheet should be obtained to arrive at the total traffic booked to each station via each route.

1319. Summary of luggage and specie traffic forwarded (through).—The return of through luggage traffic as prepared vide preceding, Para, should be summarised on Form Com./L-32 Rev. The summary should be prepared in two parts in the same way as through parcels summaries (Para 1307). Before submission to the Traffic Accounts Office, the grand total obtained on the general summary should be reconciled with the corresponding figures in the cash book for parcels, luggage, etc. The particulars of luggage tickets issued, viz., book number, commencing number, closing number, number issued and numbers cancelled should be entered in the general summary. The 'Guard' and 'Owner' foils of the cancelled luggage tickets should be submitted along with the summary. In case, no luggage ticket is issued in through booking during the month, a 'Nil' summary, indicating the machine number of the last ticket issued, should be submitted to the Traffic Accounts Office.

1320. Returns of animals and birds, etc. (local).—This should be prepared, reconciled and submitted on Form Com./L-24 Rev. in the same way as return of local luggage and specie forwarded (see Para 1317).

1321. Returns of animals and birds, etc. (through).—This should be prepared on Form Com./L-27 & 28 Rev. in the same way as return of through luggage and specie traffic (see Para 1318).

1322. Summary of animals and birds, etc. (through).—This should be prepared in Form Com./L-30 & 31 Rev. It should be posted, reconciled and submitted to the Traffic Accounts Office in the same way as summary of luggage and specie traffic (through) vide Para 1319.

1323. Demurrage and wharfage return: The demurrage charges levied on vehicles and wharfage on parcels, animals, birds, carriages, etc. and on luggage arriving in advance of passengers or left at stations for temporary custody must be accounted for in this return in Form Com./D-16 Rev. This return will be posted daily from the parcels delivery book, left luggage tickets and other connected books and documents.

1324. The demurrage and wharfage charges should be accounted for separately and separate totals in respect of each of them shown. These charges should be levied upto the time the vehicles are released or the consignments are delivered, removed or sold, and should be accounted for in the return irrespective of whether these have been realized or not

1325. Demurrage and wharfage charges foregone.—The special credit for demurrage and wharfage charges foregone, under order of a competent authority should be taken in the balance sheet and the original authority submitted to the Traffic Accounts Office along with the balance sheet

1326. Demurrage or wharfage charges accrued on parcels or luggage transferred to lost property office.—The procedure in regard to accountal of demurrage, and wharfage charges accrued on parcels or luggage transferred to lost property office has been dealt with in Chapter XXII.

1327. Books and returns for telegraph traffic.—The books to be maintained and the returns to be submitted in connection with telegraph earnings are prescribed in Part I and II of the Posts and Telegraph Manual, Posts and Telegraphs Guide Part I and II and the I. R. C. A. Telegraph Manual. The instructions contained in these publications for the preparation and submission of telegraph returns should be followed.

1328. Periodical testing of coaching accounts.—The main station account returns will be compiled for the complete month, but to enable the Station Master to keep a check over the accuracy of his current accounts, and to facilitate the ultimate compilation of his monthly balance sheet, the accounting of all coaching transactions of a station should be tested at the end of each period. This should be carried out in the manner described in paras 1329 to 1335. These test balancing 27—l/RB/ND/89 arc of much importance and Station Masters should personally see that they are correctly and regularly made. At stations where the traffic is small, these test balancing may be dispensed with under orders of the Traffic Accounts Officers.

1329. (a) The figures of earnings from passengers, local and through, should be verified periodically in the manner indicated in Para 

(b) At the close of each period, the progressive totals to date as worked out in the daily trains cash book-cum summary under each of the following heads should be reconciled with the connected returns:-—

(i) Government passengers and baggage, etc. ;

(ii) excess fares ;

(iii) luggage and specie forwarded ;

(iv) animals and birds, etc. forwarded ;

(v) carriages, motors, boats, etc. forwarded;

(vi) left luggage, demurrage and wharfage ;

(vii) telegraph ;

(viii) percentage charges collected ;

(ix) parcels forwarded 'Paid'.

(c) At stations where a separate cash book for parcels, luggage, etc. is kept, the agreement in respect of connected returns should be made with the periodical totals in the parcels, luggage, etc. cash book instead of with the daily train cash book-cum-summary.

1330. Agreement of telegraph cash.—The statement of telegraph cash transactions (Para 1228) will be made periodically or monthly, as prescribed, and the periodical totals will be added up and compared with the relevant figures of the daily train cashbook-cum-summary. The grand total for the month should be entered there from into the balance sheet.

1331. 'Paid' parcels outward.—It should be seen that the total in the outward 'Paid' parcels cash book tallies with the progressive periodical totals for 'outward Paid parcels' in the daily train cashbook-cum-summary.

1332. Sundries.—These should be compared with the cash transmit note of miscellaneous cash receipts (Appendix XII/D).

1333. Excess in booking.—This should be compared with the daily train cashbook-cum-summary.

1334. Accounts and cash office debits.—These should be checked and verified from payments made under the relevant heads, such as error sheets paid, base coins, short remittances, etc.

1335. Testing of inward 'To pay' parcels, motor-cars, boats, etc.—A test balance sheet should be prepared in the proforma appearing at Appendix XIII/C, taking to debit the balance from last month, the 'To-pay' way-bills for parcels and motor-cars, etc. received during the current month to date (as shown by the abstracts) and any special items; and to credit the collections on account of inward parcels and motor-cars, etc., any special, credits (detailed in Para 1342) and the outstanding on date. The test balance for the closing period of the month should be made as soon as the returns are closed, the outstanding being detailed on the reverse of the balance sheet

1336. Rectification of differences.- In the event of there being any difference between the summary of daily train cashbook-cum-summary and the returns, it should be traced out at once and put right Station Masters should be very careful not to pass over differences under any circumstances as much subsequent trouble and delay may be the consequence. The fact that the totals have been reconciled should be noted at the foot of the daily trains cash-cum-summary book.

1337. Outstanding in connection with test balances.—(a) The outstanding in connection with the test balance except the one for the last period of the month, need not be taken out in all the details required by the outstanding list. It is sufficient to give the foils of the delivery book and the amounts outstanding on each page in the manner described for goods (see Chapter XX). These details should be noted in the place provided in the test, balance sheet form (Appendix XIII/C).

(b) The method of making up parcels outstanding for the purpose of test balances is the same .as for goods (see Chapter XX)-

1338. Coaching station balance sheet.—A station balance sheet is a summary in classified form, of all station debits and credits for the period to which it relates. In preparing the balance sheet, Station Masters and Booking. Clerks should bear in mind that they are debitable with all sums for which they have to account to the Government and creditable with all sums they pay to the Cashier, or for which they submit duly attested vouchers or detailed particulars. The coaching balance sheet should be prepared after the accounts for the last period of the month have been checked in the manner indicated in paras 1329 to 1335.

1339. Debit entries of a station coaching balance sheet.—The debit entries of a station coaching balance sheet consist of :

(i) the debit balance (if any) from the previous months

(ii) the traffic earnings of the month under the various heads shown in the balance sheet form, separately according to the returns or statements ;

(iii) undercharges advised during the month by the Traffic Accounts Office;

(iv) discrepancies advised by the Traffic Accounts and the Cash Offices not previously taken to account ;

(v) excess in booking ;

vi) miscellaneous transactions not shown in the returns and of which full particulars should be given ;

(vii) amount of platform tickets to be posted from passenger classification returns ;

(viii) special credits disallowed.

1340. Credit entries of a station coaching balance sheet.—The credit entries of a station coaching balance sheet consist of :

(i) the total cash and vouchers sent/acknowledged daily by the Cashier as per cash remittance notes ;

(ii) special credits allowed under the various heads to be posted in appropriate places in the balance sheet form ;

(iii) credits allowed in schedules :

(iv) balance, if any. to be carried forward to next month's account: full particulars should be given in the appropriate column, in the form with the date of the proposed settlement of each item or an explanation of the steps taken to obtain adjustment.

1341. Vouchers.—The term 'vouchers' mentioned in the preceding Para includes :

(i) warrants and credit notes received in payment of railway fare, freight, wharfage and demurrage charges ;

(ii) pay orders/cash orders for amounts drawn from station earnings for authorised payments ;

(iii) messenger hire vouchers and telegraph message drafts to which stamps have been affixed ;

(iv) other vouchers sent in lieu of cash.

1342. Special credits.—The special credits mentioned in Para 1340 include :

(i) certified overcharge sheets for regularisation of errors in way-bills other than those representing under and overcharges in freight;

(ii) paid-on charges accrued on consignments rebooked to other stations :

(iii) credits authorised by Traffic Accounts Office in connection with previous debits withdrawn ;

(iv) credits on account of original freight, demurrage and wharfage charges etc. on consignments sold by public auction or transferred to lost property office ;

(v) overcharges on way-bills allowed at the time of delivery of parcels ;

(vi) way-bills twice accounted for ;

(vii) other items of special credits.

1343. Closing balance of station coaching balance sheet.—The closing balance of a station coaching balance sheet consists of:

(i) imprest cash allowed to stations for the purpose of giving change to passengers purchasing tickets, etc. : this amount should at all times remain on hand and should, on no account be used for the purpose of remitting outstanding debits, making up deficiencies, advancing wages or for any purpose other than that for which it is held ;

(ii) admitted debits ; the names of persons responsible and reference to the month's salary bills in Which these are shown for recovery should be given in the remarks column ;

(iii) objected debits ; reference to the action taken for the withdrawal of the debit should be given in the remarks column ;

(iv) freight; way-bills in connection with parcels on hand or not to hand should be shown, sub-divided into 'Old way-bills' and 'Current waybills (less than three months old)';

(v) other miscellaneous items including stamped Indemnity Notes unsold, time tables unsold, etc.

vi) Cashier's memo ;

(vii) demurrage and wharfage awaiting clearance by remission statement.

1344. Classification of outstandings.—Outstandings should be classified by Stations under class 'A' and 'B': 'A' class outstandings comprise items mentioned in items (ii), (iii) and (vi); and 'B' class those mentioned in items (iv) and (vii) of the preceding Para. In both 'A' and 'B' class outstanding lists the items should be entered in order of dates and year. The amount of each class of items should be posted under the respective columns. Each column for each year should be separately totalled. The grand total should agree with the closing balance to be carried forward to the next month's account Instructions regarding preparation of outstanding lists and their submission to the Traffic Accounts Office appear in the chapter on 'Station outstandings' (see Chapter XXVII).

1345. Submission of coaching returns and documents.—The returns and documents to be submitted by stations to the respective Traffic Accounts Offices are shown in Form Com./C-32 and G-15 Rev. The due dates by which these should be submitted to the Traffic Accounts Office will be notified by each railway administration. The Station Master will be personally responsible to ensure that the returns are submitted to the Traffic Accounts Office on the due dates.

1346. Transmit memo for returns.—All returns, must be submitted to the Traffic Accounts Office through Couriers (see Chapter XX), duly entered in the transmit memo forms : these forms are supplied in sets of two foils in bound books with a 'Receipt' slip attached to the second foil. If there are no particulars or no traffic to be entered on any of the returns, the word 'Nil' should be written against the entry of that particular return in the transmit memo and a 'Nil' return attached. The second foil of the transmit memo should be submitted by the stations to the Traffic Accounts Office along with the returns. The Traffic Accounts Office will return the 'Receipt slip' to the station pointing out therein the missing returns, if any.

The station staff should send the missing returns in original, if left behind, or copies thereof to the Traffic Accounts Office and paste the acknowledgement with the record foil of the transmit memo.

1347. Calendar of returns.—A calendar of returns in Form Com,/C-32 & G-15 Rev. showing the due and the actual dates of submission of various returns should be maintained at each station. This calendar should be posted as soon as a return is submitted to the Traffic Accounts Office and must at all times be kept up-to-date for inspection by the inspecting officials. The inspecting officials must initial the calendar of returns on each inspection in token of their having scrutinized it and also of their having taken suitable steps for the submission of outstanding returns, if any. Delay in the submission of returns should be seriously viewed.