Q.State the merits (advantages) of the Deshi Nama system.

The Deshi Nama bookkeeping system has survived for centuries because it offers real practical advantages to the small traders who use it. These merits all flow from its simplicity.

The Deshi Nama system offers several genuine advantages, which explain why small traders still use it:

1. Simplicity. It is easy to understand and to keep, even by someone without formal training in accounting. This suits family firms and small traders.

2. Low cost. Plain books and a pen are enough. There is no need for printed, ruled stationery or specialised accounting staff, so it is inexpensive to run.

3. Written in the trader's own language. Because entries are made in the regional language (Gujarati or another), the whole family can read and rely on the books.

4. A quick, direct view of what matters. The system is built to tell the merchant immediately how much cash is in hand and what the running balance is with each party — the two things a small trader most needs to know day to day. …

Listing merits that actually belong to the modern system (such as standardised statements or full audit trails). The Deshi Nama merits are simplicity, low c …