Q.In the Deshi Nama system, which side is the debit side and which is the credit side?

This is the single most distinctive point of the Deshi Nama system, and the one most often confused with the English system. The placement is deliberately the reverse of what students learn elsewhere in the course.

In the modern English system debit is on the left and credit on the right; Deshi Nama flips this, so a student must consciously remember the reversal.

One of the defining features of the Deshi Nama system is the way it places debit and credit, which is the reverse of the modern English system.

In Deshi Nama:

• The left-hand side is the Jama side, which records credit.
• The right-hand side is the Udhar side, which records debit.

In the English (double-entry) system, by contrast:

• The left side records debit.
• The right side records credit.

So the two systems agree on the principle that every dealing has two aspects, but they disagree on the physical placement of those aspects. What the English system puts on the left, Deshi Nama puts on the right, and vice versa.

This is why care is needed when a student moves between the two systems within the same course: the terms Jama and Udhar must be read as credit and debit respectively, and their left/right positions must not be assumed to match the English ruling.

Assuming Deshi Nama follows the same left-debit, right-credit layout as the English system. It is reversed: Jama (credit) is on the left, Udhar (debit) is on the right.