Railway Accounts And Finance, An Exposition of the Principles And Practice of Railway Accounting in All Its Branches

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396. Goods Revenue Book, described on page 276.
In the case of Goods and Mineral traffic, the Gross Revenue and charges thereon for allowances, paid ons, recharges, &c., as ascertained from the Goods and Mineral Revenue Balance Sheets; therefore the only figures in the Goods and Mineral Revenue Books to be deah with by the Book-keeper are the balances shewn by them as due from and to the Railway Clearing House, foreign Railway and Steamboat Companies, &c., 394 Railway Accounts and Finance.
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...ettlement of foreign traffic, and for mileage and demurrage of working stock. These balances are carried to the credit of the Goods and Cattle Revenue, and Carriage and Wagon Hire accounts, and to the debit of the various Railway or Personal accounts, or vice versa, as the cases may require.
397. Goods Revenue Balance Sheet, described on page 345.
All the debits in this statement are debits to the "Goods Outstandings" account in the Ledger, and credits to the Goods Revenue, Revenue expenditure (for cartages, &c.), and the several Railway, Agents', and other accounts indicated.


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