Q.Is the Deshi Nama system still relevant today? Give reasons.

It might seem that an old, indigenous system would have died out once the English system spread. Judging its present relevance means looking at who actually still uses it and why.

Yes — the Deshi Nama system is still relevant today, though its role is now a limited one.

Who still uses it, and why. Despite the spread of the modern English system, many small shopkeepers, traders and family businesses across Gujarat and neighbouring regions continue to keep their accounts in the Deshi Nama form. They do so because it is:

• inexpensive — needing only plain books,
• quick and simple to maintain without formal training, and
• familiar — a method the family has used for generations, written in their own language.

Its limits for modern business. For large business units it is no longer adequate, because it lacks columnar books, a proper audit trail, uniform rules and the standardised statements management needs. Such businesses use the double-entry system instead. …

Claiming the system is completely obsolete. It is no longer suited to large business, but it is still actively used …