Q.State the main features of the Deshi Nama system.

The features of the Deshi Nama bookkeeping system flow from its being an indigenous, hand-written method built for small merchants. A few features distinguish it clearly from the modern system.

The most distinctive feature is that debit and credit are placed on the opposite sides compared with the English system, while the underlying two-sided idea stays the same.

The Deshi Nama system has several characteristic features:

1. Records both cash and credit dealings. Every transaction, in cash or on credit, is entered, so the merchant always knows the true position of cash and of each party's account.

2. Reversed debit and credit convention. The left-hand side is the Jama (credit) side and the right-hand side is the Udhar (debit) side — the exact reverse of the modern English system, where debit is on the left and credit on the right. The idea of two sides is the same; only the placement is flipped.

3. Hand-written, string-tied books. The books are kept on plain (unruled) white paper, stitched with a string through the middle and given a cloth cover, traditionally red, with no printed columns.

4. Regional language. Entries are made in the trader's own language (Gujarati or another regional language), which keeps the books easy for the family firm to maintain.

5. Vikram Samvat year. The books traditionally open around Diwali (Kartak Sud 1) and close on Aso Vad Amaas.

6. Simple narration in the ledger. Only the amount, the folio reference to the primary book, and the date are carried into the Khatavahi; the full description stays in the primary book.

The commonest error is getting the sides backwards. In Deshi Nama, Jama (credit) is on the LEFT and Udhar (debit) is on the RIGHT — the reverse of the English system, not the same.