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:

Rojmel — the basic and primary book of the system. The Rojmel is a daily record that serves the purpose of both the cash book and the journal of the modern system: every day's cash received and cash paid, along with the day's dealings, are entered here first. It is the foundation on which the other books are built.

Bethomel — a composite or collective Rojmel. Instead of a strictly day-by-day record, a Bethomel gathers the dealings of a pre-determined block of days together, and is used where that suits the size or nature of the business.

Khatavahi — the ledger of the system. Individual accounts (of parties, of expenses and incomes, of assets) are kept here. Notably, only the amount, the reference (folio/page) to the Rojmel, and the date (tithi) are carried into the Khatavahi; the detailed narration of the dealing is not repeated, because it already exists in the primary book.

Aankadavahi — a kachi (rough/subsidiary) khatavahi in which the personal accounts of customers and debtors are opened and posted daily from the Rojmel, Bethomel and credit notes. It is especially useful for keeping track of amounts due and for collection from parties. …