1) Log Book: Each vehicle has a log book which contains the details about the running time for a trip and allied factors. The driver of motor vehicle fills or updates log book regularly. The data like the station, date, start time, stop time, idle time due to rest, maintenance, fuelling, loading and unloading of goods etc and total distance covered, are written in the log book by the driver. At the end of trip, the driver produces the log book along with other documents. The log book gives the clear picture about a trip. The log book records play an important role in deciding the routes, scheduling time-table and economy of goods transport. The format of log book is given below
2) Vehicle Ledger: The data obtained from Trip Operational Sheet (TOS) is posted in a ledger called a vehicle ledger. The trip is indicated by a trip number which is also known as T.O.S No. Additional columns are provided for gross profit before vehicle tax, depreciation and tyre cost. The balance of cash available is given in last column. Thus the vehicle ledger is collective record of the trips exposing the financial aspect of transportation.