Traffic Books

Abhilasha Jha

IRAS(P)

•IntroductionThe 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: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.

Parts of the Traffic BookStation Accounts.Adjustment or Division Sheets.Ledger Account of the Home Line.Abstract of Earnings &Statement of

Balances.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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