WELCOME

TO PRESENTATION ON
TRAFFIC SUSPENSE
(Yatayat Sandehi katha)
Traffic Suspense-Yatayat Sandehi katha
Passenger Earnings (yatri kamayi) P
Other coaching ( Anya Coaching) O
Coaching Earnings (P+O) X
Goods Earnings (Maal) Y
Sundries (Anya) Z
Gross Earnings(Kul Kamayi) X+Y+Z

Suspense (yatayat Sandehi katha) S

Gross Traffic Receipts(Sakal Yatayat GE+S
prapthiyaan)
 DEFINITION-
It is the Difference (Anthar) between Gross
Traffic Receipts ( Sakal Yatayat prapthiyaan) and
Gross Earnings. (Kul Kamayi)
It represents unrealized Traffic Earnings ( Ap
prapth yatayat aay)
It represents CB of the Traffic Suspense Head
(sampathathi key samay bakaya)
It is always a Debit Balance ( sesh Run)
REASONS
Non Adherence of Codal /Extant rules (paalan na
karna).
Non Availability of Circulars in Time ( Paripathra samay
meim Upalabdhatha naheen)
Voluminous Number of Transactions ( Len dhen ki badi
sankiyaa)
Slack Supervision (Susth Paryavekshan)
Ambiguity and complexity of rules (Anishithiyatha aur
Jatilahtha Niyam)
Improper Preparation of returns
Non preparedness of staff to handle traffic (sambalna)
Lack of updating of knowledge (Gyan)
 Traffic Suspense
Traffic suspense represents the earnings which has
accrued (uparjith) but have not been physically realized.
.

Constituents of Traffic Suspense..

 Station Outstandings
 (station bakaya)
 Accounts Office Balance sheet (AOB)
 Cash in Transit
(margast rokhad)
 Demands Recoverable.

Unrealised earnings as reflected in the Traffic Suspense,

affect the overall liquidity of and cash position of the Govt.
 Traffic Suspense
• One of the major component of Traffic Suspense
is
Station outstandings.
Further classified as class A & B

Class A : (Kaksha A)

(i) Cash office disallowances (Nished) of base coins, forged

notes and short remittances (Lagu prekshan)

Base coins, forged currency notes or short remittances are

noticed when cash received from stations is Shroff-ed in the
cash with reference to Cash Remittance Note (C.R. Note) the
correct amount as per count is acknowledged in the CR Note
and the remaining will become part of suspense
 Traffic Suspense

(ii) Accounts office debits.

When a mistake (galthi) involving apparent
financial loss ( spasht vitheya nuksaan) to the
railway is noticed during the course of the
internal check,(Aanthrik jannch) the amount
short collected, (Kum jama key gayi raashi)
undercharges (Kum dham lena) or unaccounted
(Beyhisaab) for is debited against the station
concerned through an error sheet.
 COMPONENTS OF STATION OUT STANDINGS Class B :

• FREIGHT-Goods/Parcels ON HAND
remaining Undelivered but
invoices( beejak) not taken into Account.
(Now not existing)
• FREIGHT ON Goods/Parcels Not ONHAND
but invoices taken into Account. (Now not
existing)
• Overcharge Sheets sent to Commercial for
certification.(Special Credits)
• WHARFAGE & DEMURRAGE
• SIDING CHARGES
• ADMITTED DEBITS (Sweekar kiya)
• DISPUTED DEBITS (asweekar kiya)
• MISC
 Traffic Suspense

Admitted Debits.

The Station Master after examining the reasons appended in the

Error sheet, either admits or disputes. If the reasons are
acceptable, the staff responsible is identified for the loss and the
recovery is effected.

Disputed Debits.

If the Station Master after examining the debit. objects the

reasons on which the debit is raised, the debit becomes disputed
debit.

Accounts office/TIAs verifies the contentions of the Station Master

based on the documents/records produced/quoted by him and if
found valid, withdraws the Error Sheet by issuing a Credit Advice.
Recovery/Disposal
Admitted Debits:
Salary Payment ( Tanka )
Lump sum Payment ( ek mushth Rakam)

Disputed Debit
Cleared by Special credit Advice (Vishesh credit
advize) by Traffic Accounts
Waiver ( tyag)
Write off Debits ( Kaarij karna)
 Traffic Suspense

Accounts Office Balance sheet (AOB)

 The amount of unrealized carriage bills raised against
Pay and Accounts Offices (PAOs) of Central Govt(kendra
Sarkar) for CRPF, BSF, CISF, IB, etc., Accountant General
Offices (AGs) of State Govts (Rajya sarkaar) for PW. and
Defence departments ( Raksha Mantralay) for Military
warrants.
 The amount of Vouchers kept pending.
 The outstandings in AOB are cleared on receipt of
Cheques, advice of clearance, on receipt of transfer
acceptance of other railways, Govt. depts. Etc.
 IGAA (Inter Governmental Adjustment Advice)
 Traffic Suspense

Cash in Transit. ( Margasth Rokad)

 Cash collected, are transmitted through
cash chest to Traffic Cash office for
remittance in the banks and its accountal.
 If the chest is not received and the cash
available in the chest is not accounted and is
reflected in the Traffic Books accounts under
Cash in Transit.
 Stations take credit in their Balance sheet
irrespective of the fact whether cash is
acknowledged by Cash office or not , in order
to close the Station Balance sheet, such cash
for which credit is taken by SM (ack recd
later) is called cash in transit.
Clearance

Timely Review with Executives (Samiksha)

Training of Staff (Karmachari ko prasikshan)
Cash Bag movement to be monitored (Najar
rakna)
Fixing of Staff Responsibility
Timely Raising of Carriage Bills
Thorough checking before raising of bills
• Monthly Traffic Suspense
 Traffic Suspense

Demands Recoverable:

Bills raised by Divisions towards, lease of land

or buildings to Defence, Postal (RMS)
departments.

Bills raised against the service buildings

occupied by Employees unions, Associations
etc.
 DEMANDS RECOVERABLE
• Introduced from 01.04.1988.
• Purpose: to bring to account all dues pertaining to
Rent/lease of Railway Land and Buildings and
Interest and Maintenance Charges of Sidings.
(Byaz aur Rakharkaav)
• When the amounts due for Railway has been
raised in the form of Bills –
• Debited to Demands Recoverable
• and Credited to Abstract Z earnings.
• On the receipt of remittance from the parties
– Debited Cash A/c (RIB)
• and Credited to Demands Recoverable.
• Closing Balance of D.R.: Represents unrealized amount in
the form of outstanding “Demands Recoverable”.
Examples:
A.Land rent charges for engineering and commercial plots,
Bulk Oil Installations.
B. Interest, maintenance charges & Inspection charges for
sidings.
C. Rent on Buildings &
D. Maintenance charges for ROBs, FOBs and level crossings.

• These form a part of Sundry earnings (Abstract Z )

• Clearance under the “Demands Recoverable” leads to
reduction in Traffic Suspense. Thus resulting in Better
operating Efficiency.

• It is one of the “LINK HEADS” connecting Government

Accounts with Commercial Accounts.
 BILLS RECOVERABLE
• Exist since the beginning of Railway
Accounts
• Purpose: to bring into account all dues
pertaining to Water, Electricity, Staff charges
& AMC of LC gates, Platform Stalls,
Conservancy charges
• When the amounts due for Railway has been
passed for payment -
• Debited to Concerned Revenue Demands
and Credited to Cash A/c ( Cheques& Bills)
• On receipt the remittance from the parties -
Debited Cash A/c(RIB) and Minus
Debited/Credit to concerned Revenue
Demands. (exception : water charges.
These will be credited to earnings)
•No closing balance as there is no separate Bills
Recoverable A/c
•Examples: A. Cost of commercial staff/other staff
(engineering) deputed to sidings. &
•B. Maintenance/Wagon repair charges.
• C.Water bills D. Electricity bills
•These are not part of Sundry earnings (Abstract Z)
• Recovery from parties reduces the expenditure in
Revenue Demands which are already accounted in
Books. (exception : water charges. These will be credited
to earnings)
• Clearance under the “Bills Recoverable” leads to the
reduction in Revenue Demands. Thus results in
improving Operating Ratio.
• It is not a Link Head.
THANK
YOU