Railway Accounts Department Examinations

Showing posts with label Custody stores. Show all posts
Showing posts with label Custody stores. Show all posts

Tuesday, March 30, 2021

Custody Stores

 Custody Stores


  • Consists of items obtained for the Mechanical Dept for the construction of Rolling Stock sanctioned under RSP

  • Received directly by Mechanical Dept.

  • Payments made by the Workshop Accounts Officer

  • Responsibility of proper numerical records of Receipts, Issues & balance are kept by the Mechanical Dept

  • But Responsibility of safe custody of Custody Stores,  by the Stores Dept attached to the Production Unit /Workshop.

  • Periodical check of Stock cards & Material Schedules is exercised by the ASVs with copies of receipts and issue notes received by them. 


Accountal 


  • Debit to the cost to Work in question.

  • Credit to the Purchase Suspense


On Receipt: 


  • Receipt Notes - prepared in 4 foils printed on different color than those in use of Stores Dept for easy identification. 

  • Distribution of 4 copies


  • 1st copy  -  Office copy

  • 2nd copy - Firm (who supplies the stores)

  • 3rd copy - Workshop Accounts Office 

  • 4th copy - Workshop Progress Office ( as an intimation that stores can be drawn when needed, when the particulars of receipt of stores are entered on the copy of Material Schedule. 


On Issue: 


  • Authority: Pink Issue tickets/Pink Workshop Issue Notes signed by the Supervisor. 

  • 4 copies


  • 1st copy - Office copy

  • 2nd, 3rd & 4th  -  Sent to DMS/DSK who checks them with Pink Issue Ticket, sign all 3 copies and return 3rd and 4th to Workshop SSE and retain 2nd copy as Stores Dept copy

  • 3rd copy - Mechanical Dept

  • 4th copy - Accounts Office. 

Note: However, due to computerization (iMMS), the above procedure may be simplified/customised accordingly.


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