Coaching Balance Sheet

DEBITS

CREDITS

Items in the Balance Sheet

Items in the Balance Sheet

1. Opening Balance

1.Cash
2. Vouchers

2. Local Passengers Ordinary Printed tickets.

3. Special credits
3. Local Blank Paper tickets including Platform
tickets, excess in booking etc.
4. Local Excess Fares

(a) Overcharge Sheets

5. Local luggage

(b) Re-booking

6. Local animals and birds etc.

(c) Credits authorized by the Accounts Office

7. Local Government passengers, baggage etc.

(d) Refunds allowed at the time of delivery of

Parcels.

8. Local parcels outwards 'Paid'

(e) Freight, demurrage, wharfage or storage

charges on consignments transferred to Lost
Property Office.

9. Local parcels inwards 'To-Pay'

(f) Way-Bills twice accounted for

(g) Special recoveries

10. Local motor-cars, carriages and boats etc.

outwards 'Paid'.
4. Closing balance
11. Local motor-cars, carriages and boats etc.
inwards 'To-Pay'.
12. Through passengers Ordinary-Printed tickets.
13. Through Blank Paper tickets.
14 Through Excess fares.
15. Through luggage.
16.Through animals and birds etc.
17. Through Government passengers, baggage etc.
18. Through parcels outwards Paid
19. Through parcels Inwards To-Pay
20. Through motor-cars, carriages and boats etc.
outwards Paid.
21.Through motor-cars, carriages and boats etc.
Inwards To-Pay.
22. Left luggage, demurrage and wharfage.
23.Sundaries.
24. Telegraph.

25. Terminal Tax.

26. Error Sheets and Disallowances

Goods Balance Sheet

DEBITS
Items in the Balance Sheet

CREDITS
Items in the Balance Sheet
1. Cash

1. Opening balance
2. Vouchers
2. Local Goods Money Coal outwards 'Paid'
3. Special credits
3. Local goods/money coal inwards To-Pay' and
undercharges.
(a) Overcharge sheets
4. Through Goods/Money Coal outwards ' 'Paid'
(b) Re-booking
5. Through Goods/Money Coal inwards 'To Pay' and
undercharges.
6. Stamped Indemnity Bonds

(c) Credit authorized by Accounts Office.

7. Siding charges
(d) Refunds allowed at the time of delivery of goods.
8. Crane charges
(e) Freight, demurrage, Wharfage or storage charges
on consignments transferred to Lost Property Office.
(f) Invoices twice accounted for
9. Demurrage and Wharfage etc. charges
(g) Special recoveries
10. Error Sheets and disallowances
11. Terminal Tax

(h) Closing balance