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🔷 📘 NON-ISSUED TICKETS (Full Exam Format)
✅ 🔹 Definition (English)
“Non-Issued Tickets are tickets which were printed/issued but subsequently cancelled before commencement of journey due to reasons such as change of class, destination, wrong issue or refund, and are treated as not issued for accounting purposes.”
✅ 🔹 Definition (Hindi)
“Non-Issued Tickets वे टिकट हैं जो जारी तो कर दिए गए थे, परंतु यात्रा शुरू होने से पहले ही किसी कारणवश (जैसे गलत टिकट, परिवर्तन, रिफंड आदि) निरस्त कर दिए गए और लेखांकन में उन्हें जारी नहीं माना जाता।”
🔷 🔹 1. आसान भाषा में समझो
👉 Ticket बना दिया गया
❌ लेकिन passenger ने यात्रा शुरू नहीं की
👉 और ticket cancel कर दिया गया
👉 तो वह बन गया:
👉 Non-Issued Ticket
👉 Short Line:
“जारी हुआ लेकिन उपयोग नहीं हुआ = Non-Issued Ticket”
🔷 🔹 2. यह कब होता है? (Situations)
अब हर situation को example के साथ समझो 👇
✅ (1) Class Change
👉 Passenger ने 2nd class ticket लिया
✔ बाद में 1st class लेना चाहता है
👉 पुराना ticket cancel → Non-Issued
🚆 Example:
- ₹100 का ticket → cancel
- नया ₹300 का ticket लिया
✅ (2) Destination Change
👉 Passenger दूर जाना चाहता है
✔ नया ticket लेना पड़ेगा
👉 पुराना ticket → Non-Issued
✅ (3) Return Ticket लेना
👉 Single journey ticket लिया
✔ बाद में return लेना है
👉 पुराना cancel → Non-Issued
✅ (4) Wrong Ticket Issued
👉 Clerk ने गलत ticket दे दिया
✔ तुरंत cancel किया
👉 → Non-Issued
✅ (5) Refund Case
👉 Passenger ने ticket लिया
✔ यात्रा नहीं की
👉 Refund लिया
👉 → Non-Issued
✅ (6) Card/Paper Ticket Cancellation
👉 किसी भी प्रकार का ticket cancel
👉 → Non-Issued
🔷 🔹 3. Procedure (बहुत important 🔥)
✅ Step 1: Ticket cancel किया जाता है
✔ “NON-ISSUED” mark लगाया जाता है
✅ Step 2: Signature
✔ Station Master / Booking Clerk initial करता है
✅ Step 3: Sealed Cover
✔ Ticket को sealed cover में रखा जाता है
✅ Step 4: Statement बनता है
✔ Non-Issued Ticket Statement तैयार होता है
✅ Step 5: Accounts Office को भेजा जाता है
✔ Verification के लिए
🔷 🔹 4. Important Rule 🚨
👉 अगर ticket भेजा नहीं गया:
✔ Responsible person (clerk आदि)
👉 उस ticket की value से debit किया जाएगा
✔ या disciplinary action लिया जाएगा
🔷 🔹 5. Accounts Office Role
✔ Non-Issued Ticket Summary receive करता है
✔ Detailed checking करता है (Critical Check)
✔ Fraud या mistake detect करता है
🔷 🔹 6. Railway Practical Example 🚆
📅 Passenger ने ₹500 का ticket लिया
✔ तुरंत cancel किया (wrong issue)
👉 Procedure:
- “Non-Issued” mark
- Signature
- Sealed cover
- Statement भेजा
✔ Accounts office verify करेगा
🔷 🔹 7. Journal Entries (Conceptual)
✅ (1) Ticket initially issued
Cash A/c Dr.
To Passenger Earnings A/c
✅ (2) Ticket cancelled (Non-Issued)
Passenger Earnings A/c Dr.
To Cash / Refund A/c
✔ मतलब:
Revenue reverse कर दिया गया
🔷 🔹 8. Flowchart (बहुत important 🔥)
Ticket issued
↓
Passenger change / error
↓
Ticket cancel
↓
“Non-Issued” mark + signature
↓
Sealed cover + statement
↓
Accounts office भेजा
↓
Verification
🔷 🔹 9. Important Points (Exam के लिए 🔥)
✔ Journey शुरू होने से पहले cancel
✔ “Non-Issued” mark जरूरी
✔ Sealed cover में भेजना
✔ Statement बनता है
✔ Accounts office check करता है
🔷 🔹 10. Risks / Control
❌ Ticket misuse
❌ Revenue loss
❌ Fraud
👉 इसलिए:
✔ Strict checking system
🔷 🔹 11. Short Trick 💡
👉 “Use नहीं हुआ ticket = Non-Issued Ticket”
🔷 🔹 12. Quick Summary
✔ Ticket issue हुआ
✔ Use नहीं हुआ
✔ Cancel करके Non-Issued mark किया
✔ Accounts office verify करता है
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