Index Letters for Codes.
The following index letters are used for distinguishing the several
Indian Railway Codes from each other :
Administration & Finance - An Introduction
Traffic Department (Commercial)
Mechanical Department (Workshop)
2. Paragraph Numbers.
For convenience of indexing and of reference, the paragraphs have been
numbered according to a three/four figure "code", in which the last two
figures give the number of the paragraph and remaining figures the
number of the chapter. Thus paragraph 101 of any code is paragraph 1 of
Chapter I of that code and paragraph 1421, paragraph 21 of Chapter XIV.
3. References to Paragraphs.
Reference to paragraphs of any code is made by putting the paragraph
number suffixed by the index letter of the code concerned. Thus 1235-T
means paragraph 35 of Chapter XII of the Indian Railway Code for the
Traffic Department and 5 Appendix. II-A means paragraph 5 of Appendix II
to the Indian Railway Code for the Accounts Department.
4. References to "Forms".
The "forms" referred to in any of the Indian Railway Code take the
number of the paragraph 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 in illustrated. Thus T-647 is the form that is described
and illustrated in paragraph 47 of Chapter VI of the Indian Railway Code
for the Traffic Department.
The following terms and abbreviations have also been used in
this Code :
"CM" refers to Indian Railway Commercial Manual.
"COM" identifies the forms given in the book of Standard Forms.
"Machine” is intended to cover Computer also.
5. Correction Slips.
Corrections to this Code will be printed on one side and issued in
separate series so that these may be cut and pasted against the relevant
6. Index to Correction Slips.
To facilitate reference to correction slips that may be issued to the
codes from time to time an index of correction slips showing the
paragraph numbers affected by correction slips and numbers of such
correction slips is pasted to the back of each code. This index should
be posted when the correction slips issued from time to time are pasted
against the relevant rule.
C O N T E N T S
CHECK OF TRAFFIC EARNINGS- INTRODUCTORY
Sources of Railway Revenue, 2001, Accounts check of traffic earnings,
2002. Apportionment of earnings between railways, 2004. Settlement of
through traffic transactions, 2005. Cases of loss of revenue or extra
expenditure, 2006. Period for completion of traffic accounts, 2007.
Travelling Inspectors of Station accounts, 2008.
CHECK OF PASSENGER TRAFFIC EARNINGS
Check in the Accounts Office of earnings from passenger
traffic involves the check of, 2101. Check of Ticket Indents, 2102.
Check of collected tickets and Ticket Collector’s Reports, 2104. Check
of Cancelled Tickets, 2108. Check of Passenger classification for
Printed Tickets, 2109. Computation of amounts for full fare tickets on
Machines, 2110. Check of the number and amount of concession fare
tickets, 2111. Check of concession Orders, 2114. Check of statement of
Incorrect Cards for Printed Tickets, 2117. Regularization of Printed
Tickets issued out of order, 2118. Machine tabulation of Station-wise
total fares and concession fares for Printed Tickets, 2119.
Apportionment of earnings for through computerized Centralized
Apportionment System(CAS), 2120. Check of return of Blank Paper Tickets,
2122. Check of charges for special trains, 2124. Rail Travel Coupon
Books, 2130. Check of Emergent Police Passes, 2132. Check of
Genunineness of Forms I.A.F.T. 1720 and 1720-A, 2134. Check of Monthly
Season Tickets, 2135. Check of Pilgrim or Toll Tax, 2138. Working out of
earnings due to the worked lines in respect of Passenger (Printed
Series) Traffic, 2138. Check of Out-Agency Bills, 2139. Check of Tourist
Coupons, 2140. Check of High Official Requisitions, 2142. Check of free
Passes, 2147. Check of Return of Excess Fares, 2149. Excess Fare Returns
of Travelling Ticket Examiners, 2155. Check of Certificates issued by
Guards of other Authorized Railway Servants 2158.
CHECK OF OTHER COACHING TRAFFIC EARNINGS
Returns checked by Accounts Office, 2201. Check of Returns
of Luggage. Animals and Birds, etc, 2202. Retention of earnings relating
to through luggage, Animals and Birds etc., traffic by the collection
railway and submission of duplicate copies of Luggage, Animals and
Birds, etc., traffic Returns by the forwarding Railway Accounts Office
to the receiving Railway Accounts Office, 2206. Left Luggage, Demurrage
and Warfage Returns, 2208. Check of Local/Through Outwards ‘paid’
Parcesl/Way-Bills and Paid Parcels Cash Book 2216. Check of
Local/Through Outwards ‘paid’ Parcels Way-Bills, 2222. Check of Paid
Parcels Way-Bills involving Out-agencies etc. 2223. Apportionment of
Paid Parcels Earnings. 2224. Information required by the receiving
Railways for Inwards Paid Parcels. 2225. Check of Motor-Cars carriages
and Boards etc. Traffic. 2226. Check of charges relating to Newspaper
parcels booked under Monthly account system. 2227. Check of Out/City
Booking Agency Bills for coaching traffic and payment in respect
thereof. 2228. Check of Terminal Tax on Parcels 2229. Check of
Overcharge Sheets, Refund Lists and compensation Pay Orders and Refund
of Unclaimed Overcharges for coaching traffic. 2230. Check of Lease
parcel traffic (SLR/AGC/VPH/VPU/VPs/VPRs 2231.
CHECK OF GOODS TRAFFIC EARNINGS
Returns checked by the Accounts Office, 2301. Check of
Railway Receipt 2305.Statement of incorrect invoices 2315. Outward
Machine Prepared Abstract(MPA).2320. Paid Statements, 2321. Check of
Fodder Invoices, 2320.Apportionment of Through Goods earnings, 2324.
Internal check of Machine prepared Abstracts. 2326. Refund of unclaimed
overcharges, 2328. Check of Overcharge Sheets. 2329 . Check of
Compensation Claims, 2330. Check of Wharfage and Demurrage Returns,
2331. Check of Crane Charges, 2332. Statement Showing the use of
Travelling Crane Charges, 2333. Check of Siding Statment,2334. Check of
Out/City Booking Agency Bills, 2337. Check and Accounting of Terminal
REFUND OF UNCLAIMED OVERCHARGES AND CHECK OF REFUND LISTS OVERCHARGE
SHEETS AND COMPENSATION CLAIMS
Refund of Unclaimed Overcharges, 2401. Check of Overcharge
Sheet, 2403. Overcharge Sheets relation to Station Outstanding, 2407.
Record of Specimen Signatures, 2409. Check of Compensation Claims, 2410.
CHECK OF OUT/CITY BOOKING AGENCIES/JTBS/YTSK BILLS
Check of Out/City Booking/JTBS/YTSK and other Agency Bills,
2501. Preparation of Out/City Booking Agency Division Sheets, 2506.
CHECK OF TERMINAL TAX ON GOODS AND PARCELS
Check and Accounting of Terminal Tax, 2601. Check of Items
exempted from Terminal Tax, 2606. Monthly Accounts of Terminal Tax,
2607. Proforma Accounts of Commission on Terminal Tax, 2608.
CHECK OF STATION BALANCE SHEETS
Station Balance Sheet, 2701, Chart showing the check of
Station Balance Sheets, 2702. Check of Opening Balance, 2705. Check of
Local/Through Traffic Returns with Balance Sheet, 2707. Cash Transmit
Notes of Miscellaneous Receipts, 2710. Check of Special Debits, 2714.
Credit on account of "Cash” 2717. Check of Credits on account of
“Vouchers”, 2727. Check of Station Pay Orders, 2730. Check of Special
Credits, 2735. Check of credits on Account Certified Overcharge Sheet,
2736. Check of Credits authorized by the Accounts Office, 2737. Check of
Credits on account of short collections recovered at other stations,
2738. Check of Credits for freight on consignments transferred to the
Lost Property Office, 2740. Check of Credits for Invoices/Way Bills
twice accounted for, 2741. Credits for Invoices issued in connection
with consignments delivered short of destination,2742. Credits for
undercharges deducted from Pay Bills, 2743. Check of Credits for charges
due on consignments of Fodder, 2744. Check of Closing Balance,2745.
Check of Lists of Outstandings, 2748. Preparation of Approximate Balance
Sheet, 2750. Advice of Internal Check, 2751. Balance Sheets of Out/City
Booking Agencies and Lost Property Office, 2753. Change of Balance Sheet
ACCOUNTS OFFICE DEBITS AND THEIR CLEARANCE
Error Sheets issued by the Accounts Office, 2802. Register
of Error Sheets, 2808. Disposal of Error Sheets at the station,2809.
Outstandings Branch, 2810. Credit Advice Note, 2811. Error Sheets
written off, 2813. Statements of Error Sheets issued, withdrawn, etc.,
CARRIAGE BILLS AND THE ACCOUNTS OFFICE BALANCE SHEET
(Page (Page 74-81)
Classes of Carriage Bills, 2902. Check of Credit Notes, 2904.
Preparation of Carriage Bills for Credit Notes and Warrants, 2906.
Register of Credit Notes kept pending, 2910. Commission charges on
Warrants and Credit Notes, 2911. Miscellaneous Bills, 2917. Adjustment
of petty sums between railways, 2919. Numbering if Carriage Bills, 2921.
Accounts Office Balance Sheet, 2922. Debit entries in the Accounts
Office Balance Sheet, 2924. Credit entries in the Accounts Office
Balance Sheet, 2925. Posting of the Accounts Office Balance Sheet, 2927.
Miscellaneous Earnings Register, 2931. Claims for under and overcharges
in items included in Carriage Bills, 2934. Outstanding Bills, 2935.
CHECK OF HANDLING BILLS
Handling Agencies, 3001. Examination of Handling Bills on receipt,
3002. Check of Handling Bills, 3003. Check of Transhipment Bills, 3006.
ACCOUNTS OF WORKED LINES INCLUDING PRIVATE AND NON-GOVERNMENT RAILWAY
3101. Calculation of Worked lines Share, 3102. Coaching Traffic-
Accounts, 3103. Goods Traffic-Accounts, 3106. Accounts of other Traffic,
3107. Gross Earnings of Worked Lines, 3108. Apportionment of earnings,
3109. Adjustment on account of Refunds, 3110. Payments to Worked Lines,
3111. Test-Check of Worked line Accounts, 3113.
THE TRAFFIC BOOK
Scope of Traffic Book, 3201. Parts of the Traffic Book, 3202. Form of
Traffic Book Part A, 3203. Posting of Traffic book, Part A, 3204.
Verification of the correctness of postings in Traffic Book, Part A,
3210. Rectification of mistakes-Adjustment Balance Sheet, 3216. Traffic
Book, Part B, 3218. Apportionment of earnings, 3221. Posting of Traffic
Book, Part B, 3223. Traffic Book Part C, 3225. Traffic Account, 3226.
Posting of Traffic Book, Part C, 3227. Other Railway’s Account, 3230.
Deposit Private Companies Account, 3231. Closing of Traffic Book, Part
C, 3232. Traffic Book Part D, 3233. Preparation of Journal entry, 3234.
Comparison of Traffic Book balances with General Books, 3235.
Cash-in-Transit, 3236. Account Current, 3238.
INSPECTION OF STATION ACCOUNTS
Responsibility of Travelling Inspectors of Station Accounts,
3301. Programme of Inspections, 3302. Inspection of the offices of YTSK,
JTBS, CHA, Post Office PRS, Deffence-PRS, Non-rail Head PRS,
Out-Agencies, etc., 3303. Intensive check over collection of Tickets,
3305. Facilities for investigations, 3306. Inspection of Initial
Records, 3307. Duty of Inspectors to instruct station staff, 3308.
Initial Records not to be removed outside station premises, 3309. Duties
of Inspectors in cases of Frauds, 3310. Main items to be checked by
Inspectors, 3311. Reserve Force of Inspectors of Station Accounts, 3313.
Test-check of Inspector’s Work, 3314.
CHECK OF TRAFFIC RELATING TO RAILWAY MATERIALS AND STORES
Returns checked by Accounts Office, 3401. Receipt of
Accounts foils of departmental Credit Note for booking of Railway
Material Consignment, 3402. Check of Railway Material Consignment Notes,
3403. Check of Abstracts of Railway Materials and Stores forwarded,
3405. Check of Railway Receipt, 3406. Apportionment of Freight charges,
3407. Preparation of Carriage Bills, 3408. Issue of Carriage Bills,
3409. Adjustment of Carriage Bills, 3410. Comparison of the forwarded
and received Railway Materials and Stores Abstracts and Summaries(Local/Through),
3411. Railway Materials and Stores Booked by Passengers/Parcels Trains,
3415. Railway Materials and Stores intended for Deposit Works, 3416.
Whargage and Demurrage charges on Railway Materials and Stores 3417.