Q.Which is the basic or primary book of the Deshi Nama system, and what does it do?

Among the books of the Deshi Nama system, one book is the starting point on which all the others depend. Knowing this book is central to understanding how the system works day to day.

The basic, primary book of the Deshi Nama system is the Rojmel.

What the Rojmel does. The Rojmel is a daily record in which the day's cash received and cash paid, together with the day's dealings, are entered first. In terms of the modern system, it performs the combined role of the cash book (recording cash receipts and payments) and the journal (recording dealings). It is therefore the foundation of the whole system — the other books, such as the Khatavahi (ledger) and Aankadavahi, are posted from the information first captured in the Rojmel.

A related book — the Bethomel. Where a strictly day-by-day record is not needed, a Bethomel — a composite or collective Rojmel covering a pre-determined block of days — may be used instead. …

Confusing the Rojmel with the Khatavahi. The Rojmel is the primary daily book (cash book plus journal) …