1. By Dr.C.Surya Lakshmi IRAS(P) Railway Staff College Vadodara DISSERTATION PRESENTATION IRAS Phase II ITEMS TO BE CHECKED IN COACHING BALANCE SHEET

2. Objectives To know the Returns/Documents with which Coaching B/S items are checked The basic records which are behind the Returns/Documents The cross-checking in respect of some items

3. Items of Dr. & Cr. Other than O/B & C/B Checked with Return/Statement/ Summary/Abstract in prescribed format Checked with basic record to ensure figures tally Basic Nature of Check

4. Check of Error Sheets Register of Error Sheets issued & List of Errors (A2808) If neither adjusted nor admitted, adequate reasons to be spelt out in the List of Outstandings Link b/w Dr. & Cr. items established and the cycle goes on

5. Checklist for Overcharge Sheets Particulars given in the appropriate Column If 2 bills for same station & consignment,both should agree Sheet should be signed by both forwarding & receiving stations Sheet not submitted for Way bills accounted for more than once by the station Charges due at a re-booking station

6. Checklist for Overcharge Sheets(contd) No Overcharge Sheet for free way-bills for parcels over carried transferred to LPO If consignments are sold,amount &particulars of remittance of sales proceeds to be given & remittances verified at the a/cs office Credits only on basis of checked figures

7. Conclusion Highlights the system of Checks & Balances put in place Means to realize the ultimate objective Collect then right money from the right person Remit it promptly in Railways’ a/c

8. Hoping our Earnings will keep on growing …

9. THANK YOU!!!