Skip to content
← Elements of Accountancy

Elements of Accountancy · Class 11 Commerce

Ch 12Introduction of Deshi Nama System — Class 11 Elements of Accountancy, concept-first.

The Gujarat Std 11 Accountancy syllabus includes the state's own traditional method of keeping accounts, called the Deshi Nama system (also written Desi Namu or Deshi Namu, and known as the Vahi Padhati — the "book method").

11

Q&A

4

Concepts

4m

Exam weightage

Start learning — read this chapter →

Key concepts

Hover a concept to preview it and jump to its most relevant Q&A.

Meaning and Nature of the Deshi Nama System

The Deshi Nama system (Vahi Padhati / Desi Namu) is the traditional, indigenous Indian method of keeping business accounts in hand-written bound books.

Most relevant Q&A

Start with this concept →

Chapter contents

The NCERT structure, section by section. Open a section to see its questions, then read the concept-first solution.

1

Meaning and History of the Deshi Nama System

The Gujarat Std 11 Accountancy syllabus includes the state's own traditional method of keeping accounts, called the Deshi Nama system (also written Desi Namu or Deshi Namu, and known as the Vahi Padha…

2

Features of the Deshi Nama System

The Deshi Nama system has a number of characteristic features that set it apart from the modern English system while still capturing the essence of double-sided recording.

3

Main Books of Account under Deshi Nama

The Deshi Nama bookkeeping system uses its own set of books, each with a defined job. The main ones a Gujarat board Std 11 Accountancy student should know are:

4

Comparison of Deshi Nama with the Double Entry (English) System

The Deshi Nama system and the modern double-entry (English) system are both aimed at recording business dealings in a way that keeps a full account of cash and of the amounts owed to and by the busine…

5

Merits, Limitations and Present-day Relevance

Merits of the Deshi Nama system. The system's greatest strength is its simplicity. It is easy to understand and to keep even without formal training in accounting, which suits family firms and small t…

Exercises

+Show 11 questions11 questions
  1. Q1What is the Deshi Nama system of account-keeping?Free
  2. Q2State the main features of the Deshi Nama system.Free
  3. Q3In the Deshi Nama system, which side is the debit side and which is the credit side?Free
  4. Q4Which is the basic or primary book of the Deshi Nama system, and what does it do?Preview
  5. Q5Explain the main books of account used in the Deshi Nama system.Preview
  6. Q6What is the Khatavahi, and how does the way it records entries differ from a modern ledger?Preview
  7. Q7Distinguish between the Deshi Nama system and the double-entry (English) system.Preview
  8. Q8"Deshi Nama is an indigenous form of double-entry bookkeeping." Do you agree? Explain.Preview
  9. Q9State the merits (advantages) of the Deshi Nama system.Preview
  10. Q10Explain the limitations (disadvantages) of the Deshi Nama system.Preview
  11. Q11Is the Deshi Nama system still relevant today? Give reasons.Preview