Q.Explain the main books of account used in the Deshi Nama system.

The Deshi Nama system does not use the journal-ledger names of the English system; it has its own set of books, each with a defined job. Knowing what each does shows how the whole system fits together.

The Deshi Nama system uses its own books, each with a defined role:

Rojmel. The basic, primary book — a daily record that serves the combined purpose of the cash book and the journal. The day's cash received, cash paid, and dealings are entered here first.

Bethomel. A composite or collective Rojmel that gathers the dealings of a pre-determined block of days together, used where that suits the business.

Khatavahi. The ledger, where individual accounts are kept. Only the amount, the folio reference to the Rojmel, and the date are carried in; the full narration stays in the primary book.

Aankadavahi. A rough (kachi) subsidiary ledger in which the personal accounts of customers and debtors are opened and posted daily. It is especially useful for tracking dues and helping with collection.

Aavro. A book in which dealings already recorded in the Rojmel/Bethomel and subsidiary notes are recorded again at the end of a fixed period (a fortnight, a month, etc.), giving a consolidated picture of all transactions for that period. …

Listing English-system book names (journal, subsidiary books) instead of the Deshi Nama books. The system has its own books — Rojmel …