Railway Revenue: a Treatise On the Organization of Railroads And the Collection of Railway Receipts. Containing Rules And Regulations Necessary to Ensure Faithful Accounting ..
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To quickly assess the difficulty of the text, read a short excerpt:
When a correction is made in the freight accounts after delivery of freight, by which an overcharge is occasioned, enter the particulars of said over- charge on the overcharge book.* When the overcharge is refunded, obtain re- ceipt on the overcharge book from the party to whom the overcharge is due.
Take no credit on the cash book for an over- charge until the same has been refunded.
The practice of paying overcharges through draymen, and taking their receipt therefor, is improper.
* Form 26, ...Appendix.
316 RAIL WA V RE VENUE.
Enter as a debit item on the balance sheet,* " Amount overcharges urirefunded as per over- charge book," the total amount of all over- charges that were unpaid at the close of the month ; remembering, however, that corrections made on way-bills received after the close of the month do riot affect the overcharge account of the month in which they were billed for the rea- son that the overcharge was not remitted during the month in which the bill was dated.
Agents must submit to the Freight Auditor at the end of each quarter, viz.
What to read after Railway Revenue: a Treatise On the Organization of Railroads And the Collection of Railway Receipts. Containing Rules And Regulations Necessary to Ensure Faithful Accounting ..?
You can find similar books in the "Read Also" column, or choose other free books by Marshall Monroe Kirkman to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
When a correction is made in the freight accounts after delivery of freight, by which an overcharge is occasioned, enter the particulars of said over- charge on the overcharge book.* When the overcharge is refunded, obtain re- ceipt on the overcharge book from the party to whom the overcharge is due.
Take no credit on the cash book for an over- charge until the same has been refunded.
The practice of paying overcharges through draymen, and taking their receipt therefor, is improper.
* Form 26, ...Appendix.
316 RAIL WA V RE VENUE.
Enter as a debit item on the balance sheet,* " Amount overcharges urirefunded as per over- charge book," the total amount of all over- charges that were unpaid at the close of the month ; remembering, however, that corrections made on way-bills received after the close of the month do riot affect the overcharge account of the month in which they were billed for the rea- son that the overcharge was not remitted during the month in which the bill was dated.
Agents must submit to the Freight Auditor at the end of each quarter, viz.
What to read after Railway Revenue: a Treatise On the Organization of Railroads And the Collection of Railway Receipts. Containing Rules And Regulations Necessary to Ensure Faithful Accounting ..?
You can find similar books in the "Read Also" column, or choose other free books by Marshall Monroe Kirkman to read onlineMoreLess
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