Test Balance Sheet
2016 Station Accounts without books -5
marks
·
Prepared
in the Proforma Appendix XIII/Commercial Manual.
·
The
TIAs should prepare Test Balance Sheet in respect of both coaching and goods
traffic ( at the time of Inspection of Stations) and submit to the Accounts
Officer along with their inspection reports.
·
Debit Side :
1) Closing Balance of previous month 2) The 'To-pay' way-bills for
parcels and Motor cars eetc received during the current month to date 3) Any
special items
·
Credit Side: 1) The collections on account of
inward parcels and motor-cars, etc 2) any special credits 3) the outstanding on
date.
·
The
test balance for the closing period of the month should be made as soon as the
returns are closed.
·
The
outstanding being detailed on the reverse of the Balance sheet.
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