Traffic Accounts - Accounts Office Debits & their clearance
28th Chapter of Accounts Code Vol. 2
Source: Accounts Code Volume 2
Error Sheets:
Debits raised by the Accounts Office
When a mistake involving apparent loss to Railways
As a result of an Internal check of Traffic documents and returns rendered by Stations
Through an Error Sheet (Form No. A.2802)
Full particulars of the transaction along with reasons for the Debit
In 3 copies (1st copy - Accounts, 2nd and 3rd copy - the concerned Station)
In 4 copies (if a separate Outstanding branch of the Commercial Dept is there)
Computerized environment - sent through FOIS/TAMS Errorsheet module
Manual ones - Signed by SSO(A) or as may be decided by the FA&CAO(T).
In FOIS/TAMS - Validation is done by the system itself. Hence signature not required.
Exceptions:
Undercharges up to the limit minimum limit - individual items of Coaching and Goods Revenue (The rationale is the principle of Materiality Concept)
Time-barred claims - 6 months
If any document is not susceptible of check for want of any information from the station staff or traffic dept.
An undercharge coming to the notice after the expiry of the time limit i.e., 6 months due to the negligence of the Accounts Office (in such case suitable action should be taken against the Accounts staff at fault)
Errorsheets - Personal check of Accounts Officer before issue
Rs.50 to Rs.100 - 10% check
Rs.100 and above - 100% check
Any doubt about the correctness of the charge, the Accounts Officer should consult the Traffic Dept officer. In case of dispute between the two, the matter referred to the Dy.CCM or CCM for final decision.
Register of Error Sheets:
Before issue, all Error Sheets entered in the Register
Form No. A 2808
If necessary, more than one register should be maintained with a suitable code letter prefixed before the number to distinguish it from the other.
Computerized environment - automatic entries
Admitted Debits:
Takes into the Station Accounts (on the Debit side) by the Station Master
Fill in the name and designation of the responsible person in the Error sheet.
Inform when should be paid or deducted from the salary of the person responsible.
Disputed Debits
Clearance of Debits / Error Sheets:
By deduction in the Salary bill of the concerned staff (if admitted)
By the Outstanding Branch of the Commercial Dept.
Acts as a liaison between the Station staff and the Accounts Office
After scrutinizing the error sheets, if a Debit is to be withdrawn, the same is advised to the Accounts Office
Sometimes, in extenuating circumstances, the whole or a part thereof is written off by a duly authorized Commercial Officer, the Accounts Officer being advised
Through Overcharge Sheets:
Where Error Sheets are adjusted through Overcharge Sheets, the Debits need not be withdrawn.
The station should take the same Credit in the Station Balance Sheet on the authority of the Overcharge Sheet.
Certified by the Station against whom the debit does not lie or by the competent Commercial Officer
By Written off:
CAN - Credit Advice Note:
If the disputed debit is found incorrect, the same is withdrawn through CAN
Form No. A-2811
Basis for taking as Special Credit in the Station Balance sheet
Issued only for such Error Sheets as have been taken into account by the station and are outstanding the same.
Reference to CAN - should be made against the connected entry in the Register of Error Sheets
Computerized environment - CAN be generated online through the system (FOIS/TAMS)
Keypoints for MCQ:
Error Sheet - 3 copies (1st - Accounts Office, 2nd & 3rd - Station)
Error Sheet - 4 copies (If a separate Outstanding branch exists in the Commercial Dept)
FOIS stands for Freight Operations Information System
TAMS stands for Traffic Accounts Management System
CAN stands for Credit Advice Note
Time-barred claims - 6 Months
Personal check of Accounts Officer on Errorsheets
The Outstanding branch in the Commercial Dept acts as a liaison between the Station staff and the Accounts Office
*****
