To  the  credit  are  posted  those  amounts  from  the  Debit  List
that  do  not  stand  for  collection  in  Porters',  viz,: —


Accountant's  Department—Station  Ledgei'  Office.        327


(a)  The  totals   of  the  Ledger  accounts  to   be   transferred

to  the  debit  of  the  various  district  accounts  in  the
Collectors'  Ledgers.
(b)  Undercharges  transferred  to  the  debit  of  the  Accoun-

tant's Undercharge  account.
(c)  Engineer's    or    Stores    department    carriage    accounts

transferred  to  the  Engineer's  Ledger.
(d)  The  month's  debit  for  ropes  transferred  to  the  debit  of

the  Rope  account,  and

(e)  Amounts    due    from    other    Railway   Companies   and

carting  agents  {less  allowances  and  recharges),
transferred  to  their  debit  in  the  Agents'  Ledger.
Next  on  the  credit  side  appear  Porters'  cash  received  (without
deduction  of  paid-ons),  allowances,  recharges,  &c.,  as  shewn  by
the  monthly  totals  of  the  Daily  Advices,  an  abstract  of  which  is
given  on  the  opposite  page  of  the  Ledger.
The  balance  of  the  Account-Current  should  then  correspond
with  the  balance  outstanding,  as  shewn  by  the  Stations^  Porters^
Ledger  Summary ;  and  if  on  comparing  them  the  amounts  agree,
the  Ledger  is  ruled  off,  and  the  balance  brought  down  to  the
debit  of  the  following  month's  account.
It  will  be  seen  that  as  the  cash  and  allowances  are  entered
from  the  abstract  of  advices,  and  not  from  the  Porters'  Ledger
Summary,  any  omission  from  the  Advices,  or  from  the  abstract
thereof,  would  cause  a  corresponding  diiference  in  the  balance  as
between  the  Porters'  Ledger  Summiry  and  Account-Current
Ledger.  Discrepancies  found  in  the  credits,  therefore,  are  imme-
diately scheduled  by  the  stations,  and  supplementary  or  corrected
Advices  obtained.
