Differences between questions -
Station Accounts 2016 (Without books)
4. Distinguish between the
following pair of words (5x4 marks)
i.
i.
Left luggage and Lost property
DIFFERENCES
BETWEEN
|
S.N.
|
Left
luggage
|
Lost
property
|
|
1
|
Tendered
by passengers for temporary custody at stations, authorized to receive it.
|
Consignment., etc, lost or unclaimed, other than booked
consignments, found at Railway premises or in Trains
|
|
2
|
Left
luggage ticket is issued to passengers describing the articles so tendered in
the prescribed form.
|
All lost or unbooked articles found by or made over to Station staff are
immediately entered in lost Property register.
|
|
3
|
Left luggage is returned to the
passengers on receipt of prescribed charges based on the time.
|
If claimed and identified later, to the
satisfaction of the Station Master, it may be delivered to the owner on
payment by him of storage charges at the rates given in the tariff. Lost
property not claimed is sent to be Lost Property Office under “Free invoice
Way bill”
|
ii.
Approximate Balance Sheet and Accounts Office Balance Sheet
DIFFERENCES
BETWEEN
|
S.N.
|
Approximate
Balance Sheet
|
Accounts
Office Balance Sheet
|
|
1
|
Purpose:
Prepared when the Station Balance Sheet is not received from a Station up to the close of the accounts
for the month
|
Purpose: To bring into account the carriage bills
and watching their realization from the firms, depts. Concerned ., etc. Also incorporates the traffic cash received
otherwise than through station balance sheets (e.g., advt fees, sale of grass.,
etc)
|
|
2
|
Basis
is, Returns and documents, received in the Accounts Office from the concerned
station.
|
Basis : The Carriage bills and the Traffic cash
received otherwise than through station balance shets.
|
iii.
Tatkal scheme and Emergency Quota
|
S.N.
|
Tatkal
Scheme
|
Emergency
Quota
|
|
1
|
Literally it means Immediately
|
Also called as HO (Head Office/High Official quota
|
|
2
|
Extra
charges are levied i.e., 10 % of base fare for Second class and 30 % for all
other classes
|
No extra charges
|
|
3
|
Availed by any passenger
|
·
Availed by certain categories of passengers who
are in need. Priority for 1) Cancer patients,
Central Ministers, State Ministers, MPs, MLAs, other Higher Officials as per
government protocol, other sick persons, On duty staff, elderly women, women travelling alone,
pregnant women, students travelling for interviews and children who need
assistance in emergency travel situations.
|
|
4
|
Tatkal
booking opens at 10 AM for AC Classes and 11 AM for NON-AC Classes on One day
in advance of the actual date of journey excluding the date of journey
|
Normally application for EQ should be rendered 6
to 12 hours prior to preparation of charts.
It is notified by the zonal Railway authorities on their convenience.
|
|
5
|
No
supporting reason is required for booking Tatkal.
|
Normally the reason for urgency has to be submitted
to the authorities who allot the EQ.
|
|
6
|
No request
is required to get ticket under Tatkal
|
Written request must be signed by a Gazetted
Officer or by a VIP or a High Official from Central or State Govt.
|
iv.
Demurrage and Wharfage
DIFFERENCES
BETWEEN
|
S.N.
|
Demurrage
|
Wharfage
|
|
1
|
Charges
levied for detention of Rolling stock beyond the authorized free time, caused
either by the consignors in loading or by consignees in unloading
consignments.
|
Charges levied after lapse of a certain period of
free time on consignments awaiting dispatch or those available for delivery
but not taken delivery of or not removed.
|
|
2
|
These
are levied as penalty for detention of Rolling Stock
|
These are levied as penalty for use of Railways
storage space
|
v.
Gross Earnings and Gross Traffic Receipts.
DIFFERENCES
BETWEEN
|
S.N.
|
Gross
Earnings
|
Gross
Traffic Receipts
|
|
1
|
Accrual
is the basis.
|
Actual
is the basis
|
|
2
|
Accrued
during the accounting period i.e., financial year ( irrespective of whether
actually realized or not)
|
Actually
realized during the accounting period i.e., financial year. (irrespective of
pertaining to previous year or next year)
|
|
3
|
Represents Coaching Earnings plus
Goods Earnings plus Sundry Earnings ( less refunds)
|
Represents
Gross earnings plus Traffic Suspense.
|
|
4
|
Conforms Commercial Accounts
|
Conforms
Government accounts
|
