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         Traffic Accounts

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Traffic Accounts


  1. Cash office working and link with Traffic Accounts. Preparation of cash and vouchers register.
  2. Checks conducted on Balance Sheets and the comparison of Balance sheet figures with the attached statements like demurrage, wharfage returns, Waival orders, siding returns etc.
  3. Disallowances, their scrutiny and intimation to the station and effect on the station outstanding. 
  4. Maintenance and monitoring of various suspenses.
  5. Weight only system and transactions with CONCOR. Scrutiny of bills and realization thereof. 
  6. Monitoring of traffic suspense. Components of traffic suspense. Clearance of TS and affording special credits.

  1. Rating of RR’s and routing with reference to shortest and rationalized routes.
  2. Preparation and analysis of 7A and 7C statements.
  3. Disposal of claim cases. Difference in dealing claim cases arising out of RCT and other than RCT claims.

  1. Billing of military warrants, civil warrants, special military trains, postal hire charges HOR, etc. The effect of these items on AOB.
  2. Compilation of traffic books, Part A, Part B and Part C. The significance of each part. 
  3. Various MIS statements generated by traffic branch. Do collect a copy of all these statements or prepare their formats in the diary.
  4. Estimation of 10-day earnings-statistical branch.
  5. Preparation of Earnings budget. Collect a copy of the note prepared for Earning Budget for the year 2000-2001 or a copy of note prepared to analyze the effect of Railway Budget on Railway’s earnings.
  6. Apportionment of Traffic Earnings. Rules governing apportionment.
  7. Case study of traffic finance e.g. Volume Discount Scheme, Station to station rates. Leasing of SLR etc. Vetting of proposals of halt station, out agency, fixation of siding charges on the basis of trip timings, through distance notification of independent booking points, pilot-to-pilot system.
  8. Traffic costing reports. How they are compiled, the problems encountered in there compilation.
  9. Relationship between statistical and traffic accounts branch.
  10. Inland container booking depots and link with Traffic Accounts.
  11. Visit to Ticket printing factory.

  1. Check of Balance Sheets and it’s comparison with the attached statements.
  2. Shortcomings noticed in the balance sheets and steps taken to rectify the same 
  3. Checks conducted on EFT’s /BPT’s collected card tickets etc.
  4. Any frauds detected and it’s modus operandi.
  5. Check of passenger classification and preparation of statement 6A.
  6. Vetting of ticket indents.
  7. Various components of sundry earnings. The places from which these earnings come and their compilation.
  8. Parcel waybill – pairing of guard’s foil with the collected foil.
  9. PRS—
    • Accountal of PRS transactions and integration with card ticket accountal. Similarly integration of ART’s earnings.
    • Concurrent check of PRS/ART’s transactions. Points to be seen:
      • Roll Continuity.
      • Remittance.
      • Random number generation.
      • Mismatch between printed and machine generated numbers etc.

  1. The role of TIA’s
  2. The nature of their inspection, submission of reports and follow up action
  3. Audit objections on commercial/traffic accounts working. Collect some typical audit objection.
  4. Conduct one station inspection of a goods shed and one of booking office.

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