PENNSYLVANIA RAILROAD COMPANY

P., B. & W. R. R. CO. N. C. RY.CO. W. J. & S. R. R. CO.

Report 1st to 7th, inc., to be forwarded not later than the morning of the 8th.

of the following month and under no circumstance to be held until completion of the monthly report.

questions of ticket validity arising between conductors and passengers. They, moreover, make reports on the individual conductors (Form 18) as to their accounts, tickets on hand, punches used, bond requirements, and methods of business conduct.

IV. GENERAL OFFICE WORK

It will not be necessary to repeat the explanation of the numerous kinds of passenger tickets issued by the Passenger Traffic Department. The chief classifications made

Form E

The

Philadelphia & Reading Railway Company.

WEEKLY REPORT OF WAY-FARES RECEIVED.

Reading

Send weekly and monthly to Auditor Passenger Traffic, Philadelphia.

FORM 9.

by the Accounting Department are (1) local tickets, or those reading between points on the same grand division, (2) interdivisional tickets, or those reading between a point on one division and a station on another division, (3) interline tickets, those reading to a point on a foreign line, (4) interline foreign roads, those reading from a foreign

line to a point on the home line or beyond, and (5) mileage and commutation tickets.

The ticket corresponds to the freight waybill as the primary accounting document. The method of accounting differs, however, from that applicable to the waybill by holding the issuing instead of the receiving agent responsible. The ticket accounts are kept according to the number sold each month, exceptions being made of mileage tickets, which are separately audited on the basis of the number actually used, because while an entire book or strip is sold at one time it may not be used until a period of from one month to a year has passed, and until used the Auditor does not know how the unused coupons should be credited. Receipts from mileage tickets are carried in a suspense or reserve account. As the coupons are turned in to the Auditor he charges them against this account and credits passenger earnings.

All tickets, at the time of their issue to the ticket agent, are charged to him in the Auditor's ticket ledger. As the tickets are turned in by the conductor, they are checked with the tariffs issued by the Passenger Traffic Department to see that the rates of fare as reported in the agents' daily cash reports are correct. They are also, on lines requiring such reports, checked against the daily reports of tickets sold and with the conductors' trip reports. On lines employing ticket receivers they are still further checked against the receiver's daily reports. All cash fares are checked against the conductors' trip reports and coupons of duplex memoranda and train excursion tickets. The tickets are arranged in station order and by numbers in case of local and interdivisional tickets, and by roads, divisions and form in case of interline tickets, and clerks make entries in the proper ticket ledgers.

FORM 10. [Over.]