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Traffic Books

Traffic Books. Abhilasha Jha IRAS(P). Introduction. The Traffic Book is a compilation which collects and brings into account the whole of the traffic earnings of a railway. Under the prescribed heads-coaching,goods and sundry other earnings. Contd. It records:

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Traffic Books

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  1. Traffic Books Abhilasha Jha IRAS(P)

  2. Introduction • The Traffic Book is a compilation which collects and brings into account the whole of the traffic earnings of a railway. • Under the prescribed heads-coaching,goods and sundry other earnings

  3. Contd. • It records: • The progress of realisation of these earnings. • The results of apportionment of traffic interchanged with other Rlys &Deposit Pvt. Cos. • The progress in the settlement of the balances on these accounts.

  4. Parts of the Traffic Book • Station Accounts. • Adjustment or Division Sheets. • Ledger Account of the Home Line. • Abstract of Earnings &Statement of Balances.

  5. Traffic Book Part ‘A’ • The earnings accrued at the stations, for the realization of which the home rly. is responsible are consolidated in Traffic Book Part A • Maintained in Form A 3203 separately for coaching and goods traffic. • Postings made from the Station Balance Sheets. • Opening Balance b/f from the traffic book of the previous mth.

  6. Contd. • The traffic earning for the mth should be posted to the appropriate head of account-coaching, goods & sundry other earnings. • The realisation of traffic earnings, whether in vouchers or transfers should be posted under the heads provided in form A 3203. • The balance representing the unrealized earnings being posted in the column closing balance.

  7. Traffic Book Part ’B’ • It deals with the results of apportionment of all through traffic interchanged between the Home Rly , Other Rlys & D.P.C.(including Out/City Bkg.Agencies). • Maintained in Form A 3219 for Coaching and Form A 3220 for Goods Traffic. • No detailed a/cs of apportionment are compiled and rendered in case of traffic interchange between various Rlys of the IR

  8. Contd. • When Traffic is interchanged with DPCs the Rlys prepare and render to each other the Division Sheets showing in detail the proportions due on interchanged traffic. • Shares of other rlys. and DPCs should be posted to their credit by debit to the home rly.and vice versa.

  9. Contd. • Sources from which the net results of apportionment are obtained for the posting of Traffic book Part B • Passenger Outwards---register of shares due to each rly on Printed Tickets and BPTs • Passenger Inwards---Telegraphic Advices of results of apportionment recd from other rlys.

  10. Traffic Book Part ’C’ • It is the ledger of the Home Line for traffic earnings. • Maintained separately for coaching and goods in Form A 3225. • Contains 3 Ledger A/cs • Traffic A/c-A suspense a/c for the purpose of recording the traffic earnings in the month’s a/c to which they pertain and for watching the progress of their realisation.The balance represents unrealised earnings.

  11. Contd. • Posting of Traffic Book Part C- • The Opening Balance should be b/f from Part C of the previous month. • Traffic Earnings for the mth credited through the Station B/S should be b/f from Part A.

  12. Contd. • Other Rlys A/c-A ledger A/c of the Foreign rly in the books of the Home Rly • Opening Balance in favour or against each rly should be b/f from Part C of the previous mth. • The results of division of interchanged traffic for the mth are transcribed from Part B. • The payments to and receipts from other Rlys by Transfer Rlys should be posted from the extracts of Transfer Certificates and the balances in favour or against each rly worked out.

  13. Contd. • These balances represent unadjusted through traffic transactions with other rlys. • Deposit Pvt Cos A/c-It is a ledger a/c of DPCs in the books of the Home rly. • Closing of Part C-The grand totals under each of the heads-Coaching, Goods & Sundries as also under other Rlys & DPCs should be transcribed to Part D from which the monthly journal entry is prepared for incorporation in the General Books.

  14. Traffic Book Part ‘D’ • It consists of the Monthly Journal Entry and 2 statements- • Showing details of clearance of Other rlys and DPCs A/Cs by Transfer certificates,Pay Orders etc. • Comparing traffic Book balances with those appearing in the General Books.differences between the 2 exist on a/c of Cash-in-Transit. • Maintained in Form A 3233 separately for Coaching and Goods Traffic.

  15. Account Current • It is a copy of the Ledger A/C of the Other rly or DPC in the Books of the Home Rly. • Only one A/c Current should be prepared for both Coaching and Goods transactions and the net result in favour or against the Rly worked out. • Where the home Rly is creditor,the a/c current should be sent to the debtor rly. • In case the Other Rly is the creditor ,the A/c Current should be accompanied by a transfer certificate for acceptance by the Debtor Rly

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