Exercises · Q7
Q.Distinguish between the Deshi Nama system and the double-entry (English) system.
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Start your 14-day free trial to unlock the full solution →The Deshi Nama system and the double-entry (English) system share a common foundation — both record two aspects of every dealing and both aim to keep a full account of cash and of amounts owed to and by the business. That shared logic is why Deshi Nama is regarded as an indigenous form of double-sided bookkeeping. They differ, however, in several practical respects:
| Basis | Deshi Nama system | Double Entry (English) system |
|---|---|---|
| Origin | Indigenous Indian system | Developed in Europe; now the world standard |
| Debit and credit | Left = Jama (credit), right = Udhar (debit) | Left = debit, right = credit (reversed) |
| Books | Rojmel, Bethomel, Khatavahi, Aankadavahi, Aavro, Peta Nondh | Journal, subsidiary books, ledger, cash book, trial balance |
| Language and format | Regional language, plain string-tied books, no columns | Standard, printed, columnar ruled books |
| Accounting year | Traditionally Vikram Samvat (Kartak to Aso) | Financial year (April to March in India) |
| Standardisation | Varies by trader/community | Uniform rules followed worldwide |
| Suitability | Small traders and family firms | Businesses of every size, including large ones |
Similarity. Both are two-sided systems capturing the dual aspect of each dealing. …
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