Gujarat Board GSEB Class 11 Commerce Accounts Important Questions Part 2 Chapter 8 Introduction of Deshi Nama System Important Questions and Answers.
GSEB Class 11 Accounts Important Questions Part 2 Chapter 8 Introduction of Deshi Nama System
Write the correct option from those given below each question :
Question 1.
In which language, books of accounts in Deshi Nama System is written?
(a) Gujarati
(b) Hindi
(c) English
(d) Regional language
Answer:
(d) Regional language
Question 2.
What is meant by Kartak Sud 5 (Pancham)?
(a) Vasant Panchami
(b) Nag Panchami
(c) Labh Pancham
(d) Sama Pancham
Answer:
(c) Labh Pancham
Question 3.
From the following, which account is not opened in Khatavahi?
(a) Shri Vatav Khatu
(b) Shri Haththu Khatu
(c) Shri Vigat Khatu
(d) Shri Silak-Vadhghat Khatu
Answer:
(c) Shri Vigat Khatu
Question 4.
In Deshi Nama System, which account is just like as the Suspense Account in Double Entry System of accounting?
(a) Shri Tasalmat Khatu
(b) Shri Vatav Khatu
(c) Shri Deshawar Khatu
(d) Shri Haththu Khatu
Answer:
(a) Shri Tasalmat Khatu
Question 5.
To which account, accounting entry is to be recorded, when the name of the any receipt or payment account is not remembered?
(a) Shri Haththu Khate
(b) Shri Shah Khate
(c) Shri Tasalmat Khate
(d) Shri Deshavar Khate
Answer:
(c) Shri Tasalmat Khate
Question 6.
Which type of Khatavahi is maintained by the shroffs (money lenders)?
(a) Sadi Khatavahi
(b) Bethi Khatavahi
(c) Vyajvahi
(d) Sama Daskatni Khatavahi
Answer:
(d) Sama Daskatni Khatavahi
Question 7.
Which separate book is maintained by the shroffs for calculation of interest?
(a) Vyajvahi
(b) Kabalavahi
(c) Janasvahi
(d) Aankadavahi
Answer:
(a) Vyajvahi
Question 8.
Frank Marvu sign indicates that ……………………………. .
(a) the posting is done
(b) the posting is not done
(c) the posting is not done in Aankadavahi
(d) the posting is done in Jangad Nondh
Answer:
(a) the posting is done
Question 9.
In Deshi Nama System, what is meant by ‘Kandhu’?
(a) Payment
(b) Instalment
(c) Call
(d) Recovery
Answer:
(b) Instalment
Question 10.
Many a time, the shroff deducts a certain – amount in advance, while lending the money to a customer, what is this amount called?
(a) Khatu Mandamani
(b) Kothali Chhodamani
(c) Kandhanu Vyaj
(d) Kandhu Kari apply
Answer:
(b) Kothali Chhodamani
Question 11.
The balance of which accounts are not carried forward to the new year?
(a) Kacha Khatas
(b) Paka Khatas
(c) Owner’s Khatas
(d) Bank Khatas
Answer:
(a) Kacha Khatas
Question 12.
Which Khatavahi serves the purpose of both Rojmel and Khatavahi?
(a) Sama Daskatni Khatavahi
(b) Thham Khatavahi
(c) Sadi Khatavahi
(d) Kachi Khatavahi
Answer:
(b) Thham Khatavahi
Question 13.
In which system of accounts, the books of accounts are known as ‘Vahi’?
(a) Deshi Nama System
(b) Double Entry System
(c) Single Entry System
(d) Tripple Entry System
Answer:
(a) Deshi Nama System
Question 14.
What is called closing cash balance of Rojmel or Bethomel?
(a) Shri Purant Janse
(c) Shri Purant Baki
(d) Balance carried forward
Answer:
(c) Shri Purant Baki
Question 15.
How many entries of cash transactions are recorded in Bethomel?
(a) One
(b) Two
(c) Three
(d) None of these
Answer:
(a) one
Question 16.
Which types of accounts (Khatas) are shown in Sarvaiya (Balance sheet)?
(a) Kacha Khata
(b) Paka Khata
(c) Mai (Goods) Khata
(d) Kharch Khata
Answer:
(b) Paka Khata
Question 17.
What is called a statement based on the Baki (Balance) of each account in Deshi Nama System?
(a) Ughrani Nondh
(b) Sarvaiyun
(c) Sudhavahi
(d) Utaro
Answer:
(d) Utaro
Question 18.
Last few pages of which book are used to write a Havalamel at the end of the year?
(a) Karar Nondh
(b) Kabalavahi
(c) Rojmel / Bethomel
(d) Udharvahi
Answer:
(c) Rojmel / Bethomel
Question 19.
What is called the left-hand side of Sarvaiyun in Deshi Nama System?
(a) Jama side
(b) Capital-liabilities side
(c) Udhar side
(d) Assets-receivable side
Answer:
(a) Jama side
Question 20.
Which accounts (Khatas) are known as Paka Khata in Deshi Nama System?
(a) Goods Accounts
(b) Income Accounts
(c) Expense Accounts
(d) Assets Accounts
Answer:
(d) Assets Accounts
Question 21.
Which accounts (Khatas) are useful to ascertain the profit or loss of the business?
(a) Kacha Khatas
(b) Paka Khatas
(c) Personal Khatas
(d) Assets Khatas
Answer:
(a) Kacha Khatas
Question 22.
First of all, the balance of which Khata is shown on Jama side of Sarvaiyun in Deshi Nama System?
(a) Shri Bhandol Khate
(b) Shri Purant baki
(c) Shri Purant janse
(d) Shri Bank Khate
Answer:
(a) Shri Bhandol Khate
Question 23.
Which one of the following is not a Paka Khata?
(a) Shri Vima Company Khata
(b) Shri Baki lena Vima premium Khata
(c) Shri Vima premium Khata
(d) Shri Jivan Vima premium Khata
Answer:
(c) Shri Vima-premium Khata
Question 24.
Where the Ghar-Kharch Khata is transferred at the end of the year?
(a) Kharid Vakra Khate
(b) Vatav Khate
(c) Bhandol Khate
(d) Vigat Khate
Answer:
(c) Bhandol Khate
Question 25.
What is called the right-hand side of Sarvaiyun in Deshi Nama System?
(a) Jama side
(b) Capital-liabilities side
(c) Udhar side
(d) Assets-receivables side
Answer:
(c) Udhar side
Question 26.
Which of this is not the other name of Havalamel?
(a) Jama Nondh
(b) Jama-Kharchi Mel
(c) Achalmel
(d) Mand-Chhodno Mel
Answer:
(a) Jama Nondh
Question 27.
On both the sides of Sarvaiyun, which things is written in the first fold?
(a) Amount of transaction
(b) Name of Paka Khata
(c) L.F. No.
(d) Name of Kacha Khata
Answer:
(a) Amount of transaction
Question 28.
On completion of Sarvaiyun, the total of both the sides must be ……………………… .
(a) equal
(b) unequal
(c) zero
Answer:
(a) equal
Question 29.
The format of a Kharid-Vakra Khatu is similar to what?
(a) Profit and Loss Account
(b) Trading Account
(c) Utero
(d) Havalemel
Answer:
(b) Trading Account
Question 30.
Who ascertains the profit or loss by Kharid- Vakra Khata?
(a) Small traders
(b) Big traders
(c) Shroffs
(d) Hawkers
Answer:
(a) Small traders
Question 31.
Who ascertains the profit or loss by Vatav Khata?
(a) Brokers
(b) Commission agents
(c) Big traders
(d) Small traders
Answer:
(c) Big traders
Question 32.
How many accounts are prepared to find out the profit or loss of the business in Vatav Khata System?
(a) Two
(b) Three
(c) Four
(d) As per requirement
Answer:
(a) Two
Question 33.
If a loss is suffered, then Baki (Balance) of which Khata (Account) does decrease?
(a) Ghar-Kharch Khatu
(b) Bhandol Khatu
(c) Bank Khatu
(d) Vatav Khatu
Answer:
(b) Bhandol Khatu
Question 34.
What is the other name of Vatav Khata?
(a) Kharid-Vakra Khatu
(b) Nafa-Nukshan Khatu
(c) Receipt-Payment Khatu
(d) Income Expense Khatu
Answer:
(b) Nafa-Nukshan Khatu
Question 35.
Which of the following is a link between Utaro and Final Accounts?
(a) Rojmel
(b) Bethomel
(c) Achalmel
(d) Sarvaiyun
Answer:
(c) Achalmel
Question 36.
How many folds are used to write the Tarij?
(a) Eight folds
(b) Threefolds
(c) Four folds
(d) Six folds
Answer:
(d) Six folds
Question 37.
Daginamel is known by which name?
(a) Sudhavahi
(b) Kabalavahi
(c) Aankadavahi
(d) Janasvahi
Answer:
(d) Janasvahi
Question 38.
Which Khatavahi is known as Aankadavahi?
(a) Sadi Khatavahi
(b) Thham Khatavahi
(c) Kachi Khatavahi
(d) Rough Khatavahi
Answer:
(c) Kachi Khatavahi
Question 39.
How many folds (Sal) are there in the books of Rojmel, Bethomel and Utaro?
(a) Four
(b) Six
(c) Eight
(d) Twelve
Answer:
(c) Eight
Question 40.
How many folds are there in the books of Jama Nondh, Udhar Nondh and Havalamel?
(a) Four
(b) Six
(c) Eight
(d) Ten
Answer:
(b) Six
Question 41.
In Deshi Nama System, at the time of accounting entry which word is written as a sign of omen before the name of Khata?
(a) Shri Ram
(b) Shri Shiva
(c) Shriman
(d) Shri
Answer:
(d) Shri
Question 42.
Rojmel and Bethomel serve the purpose of which Account?
(a) Bhandol A/c
(b) Cash A/c
(c) Bank A/c
(d) Suspense A/c
Answer:
(b) Cash A/c
Question 43.
Which type of amount is not posted in Deshi Nama System?
(a) Upartapke
(b) Tasalmat
(c) Ublek
(d) Sundry
Answer:
(c) Ublek
Question 44.
In Deshi Nama System, which Khatavahi is prepared only for personal accounts?
(a) Sadi Khatavahi
(b) Thham Khatavahi
(c) Sama Daskatni Khatavahi
(d) Special Khatavahi
Answer:
(b) Thham Khatavahi
Question 45.
Whenever an amount is lent for a few days to a person in the business, then what is this amount called?
(a) Upartapke
(b) Ublek
(c) Short loan
(d) Custom loan
Answer:
(b) Ublek
Question 46.
While tallying the Rojmel or Bethomel, if any deficit of money is found, then this difference is immediately posted to the ……………………………. .
(a) Haththu Khate
(b) Shah Khate
(c) Deshavar Khate
(d) Silak Vadh-Ghat Khate
Answer:
(d) Silak Vadh-Ghat Khate
Question 47.
In which book, the credit sales transactions are recorded?
(a) Jama Nondh
(b) Udhar Nondh
(c) Ughrani Nondh
(d) Jangad Nondh
Answer:
(b) Udhar Nondh
Question 48.
By which other names Jama Nondh is also known?
(a) Ughrani Nondh
(b) Jangad Nondh
(c) Vechan Nondh
(d) Dagina Nondh
Answer:
(c) Vechan Nondh
Question 49.
Which book is known as ‘Daniya?’
(a) Fairbook
(b) Roughbook
(c) Notebook
(d) Cashbook
Answer:
(b) Roughbook
Question 50.
Which is the basic or primary book of accounting under Deshi Nama System?
(a) Auro
(b) Havalamel
(c) Rojmel
(d) Ghadiya
Answer:
(c) Rojmel
Answer the following questions in one sentence :
Question 1.
What is the meaning of Kandhu Kari Apyu?
Answer:
‘Kandhu’ means instalment. The amount which is receivable from a person is divided into instalments and fixed, then it is said that Kandhu Kari Apyu.
Question 2.
Who prepares Vyajvahi?
Answer:
Generally, shroffs or money lenders prepare Vyajvahi.
Question 3.
By which other name Aankadavahi is also known?
Answer:
Aankadavahi is also known as Sudhavahi or Rough ledger or Kachi Khatavahi.
Question 4.
What is meant by Upartapke Rakam ?
Answer:
When any person is lent an amount for a day or even for a shorter time, then such an amount is called Upartapke Rakam.
Question 5.
Who keeps a Kabalavahi? Why?
Answer:
Kabalavahi is kept by merchant of forward trading business to record their forward transactions.
Question 6.
By which other name Kabalavahi is known?
Answer:
Kabalavahi is also known as ‘Sauda Patrak’ or ‘Saudavahi’.
Question 7.
In Deshi Nama System, when the amount of sales-return is paid by cash then how is it recorded?
Answer:
In Deshi Nama System, when the amount of sales-return is paid by cash then it is recorded as a cash purchase in the Rojmel or Bethomel.
Question 8.
What are the other names of Kachi Nondh?
Answer:
The other name of Kachi Nondh are Tanchan, Tippan, Sudiyun, Daniyun and Ghadiya.
Question 9.
What is the other names of Kachi Khatavahi?
Answer:
The other names of Kachi Khatavahi Aankadavahi or Sudhavahi.
Question 10.
What is Deshi Nama System?
Answer:
Deshi Nama is a system of keeping accounts of business transaction which is derived and adopted in the Indian subcontinent.
Question 11.
What is meant by ‘Utaro’ in Deshi Nama System?
Answer:
The trial balance of the Double Entry System is known as ‘Utaro’ in Deshi Nama System. Utaro is a statement which is systematically prepared from the balance of each account. (Baki of each Khata).
Question 12.
Books of accounts in Deshi Nama System are written in which language?
Answer:
Books of accounts in Deshi Nama System are written in the regional language.
Question 13.
In which language Deshi Nama is written in Gujarat State?
Answer:
In Gujarat State, Deshi Nama is written in Gujarati language.
Question 14.
What is meant by ‘Shri’ in Deshi Nama?
Answer:
In Deshi Nama ‘Shri’ means ‘Lakshmi’. The traders use it as a good sign to begin their accounts with. Many times when the name of the person is not remembered, then ‘Shri’ is also used.
Question 15.
What is Jangad transaction?
Answer:
“If the customer likes the goods, he can keep it, if he does not like it, he can return it.” The transaction based on this condition is a Jangad transaction.
Question 16.
In which book, Jangad transaction is recorded?
Answer:
Jangad transaction is recorded in the Jangadvahi or Jangad Nondh.
Question 17.
Which transactions are not recorded in the Udhar Nondh?
Answer:
Cash sales of goods and cash or credit sales of old assets transactions are not recorded in the Udhar Nondh.
Question 18.
Which transactions are not recorded in the Jama Nondh?
Answer:
Cash purchases of goods and cash or credit purchase of assets transactions are not recorded in the Jama Nondh.
Question 19.
Shri Purant Baki (Closing cash balance) as per the Rojmel or Bethomel is shown on which side of Utaro ?
Answer:
Shri Purant Baki (Closing cash balance) as per Rojmel or Bethomel is shown on Udhar side (Right side) of Utaro.
Question 20.
Generally, who maintains a Sama Daskatni Khatavahi?
Answer:
Generally, the money lenders and shroffs maintain the Sama Daskatni Khatavahi.
Question 21.
How Upartapke Rakam is shown/ recorded in Rojmel?
Answer:
In Rojmel, after finding out the closing balance (Shri Purant Baki) Upartapke Rakam is shown separately as a part of balance as ‘Upartapke’.
Question 22.
What is the other name of Upartapke Rakam?
Answer:
The amount of Upartapke is also known as ‘Haath Uchhini’ amount.
Question 23.
What is meant by ‘Kacha Khata’?
Answer:
The Khatas or accounts which are closed at the end of the year in order to find out the result of the business, are known as ‘Kacha Khata’.
Question 24.
What is ‘Paka Khata’?
Answer:
The Khatas or accounts, which are not closed at the end of the year but the balances are carried forward for the next year, are called ‘Paka Khata’.
Question 25.
What is meant by Kothali Chhodamani?
Answer:
Many a time, the shroff deducts a certain amount, while lending the money to a customer. This amount is known as Kothali Chhodamani.
Question 26.
How are the Kacha Khatas useful?
Answer:
Kacha Khatas are useful to ascertain the profit or loss of the business.
Question 27.
Which accounts (Khata) are included in Kacha Khata?
Answer:
Goods, expenses and incomes accounts are included in Kacha Khata.
Question 28.
Which accounts (Khata) are included in Paka Khata?
Answer:
Accounts of persons, assets, liabilities, dues and debts are included in Paka Khata.
Question 29.
What do you mean by Achalmel / Havalamel?
Answer:
To give the accounting effects of Havala (adjustment) and to close the different accounts and transfer them different entries have to be passed. For this purpose, a mel is prepared which is known as Achalmel or Havalamel.
Question 30.
What are the other names of Havalamel?
Answer:
The other names of Havalamel are Achalmel, Jama-Kharchi Mel and Mand-Chhodno Mel.
Question 31.
What is the main difference between Kacha Khata and Paka Khata?
Answer:
Kacha Khata is closed at the end of the year while Paka Khata is not closed at the end of the year, but the balances are carried forward for the next year.
Question 32.
To which account the result of the Vatav Khata is transferred?
Answer:
The result of the Vatav Khata is transferred to Shri Bhandol Khate.
Question 33.
Which book is used to record the Havalamel?
Answer:
Rojmel or Bethomel is used to record the Havalamel.
Question 34.
The Baki of which accounts are useful to find out the financial position of the business?
Answer:
The Baki of the Paka Khatas are useful to find out the financial position of the business.
Question 35.
What are the difference of Jama and Udhar sides of Rojmel / Bethomel and Sarvaiyun called?
Answer:
The difference of Jama and Udhar sides of Rojmel / Bethomel and Sarvaiyun are called ‘Shri Purant Baki’ (Closing cash balance).
Question 36.
Which mel is a link between Utaro and Final Accounts? Why?
Answer:
Havalamel is prepared after preparing the Utaro and before preparing the Final Accounts. Therefore, we can say that Havalamel is a link between Utaro and Final Accounts.
Question 37.
For which year, Deshi Nama System is usually maintained?
Answer:
Deshi Nama System is usually maintained for a Vikram Samvat Year.
Question 38.
On which page of Rojmel or Bethomel, accounting entry is not recorded?
Answer:
Accounting entry is not recorded on the first page of Rojmel or Bethomel, which is known as Puja Page.
Question 39.
What is the name of a sign “j” in Deshi Namu System?
Answer:
A sign “J” is known as Holayo or Olayo in Desi Nama System.
Question 40.
Generally, who maintains the ‘Aavro’?
Answer:
Aavro is generally maintained by shroffs and big businessmen.
Question 41.
How is Aavro useful?
Answer:
Aavro is useful for detecting errors and mistakes in all the transactions in the books of accounts and it is also useful as a tool of control.
Question 42.
What is the object of Rojmel?
Answer:
The object of Rojmel is to find cash balance daily.
Question 43.
When is ‘Mel Malyo’ said?
Answer:
When the actual cash balance tallies as per Shri Purant Baki, then it is called as ‘Mel Malyo’.
Question 44.
What is meant by Bethomel?
Answer:
Bethomel means a composite Rojmel for the days of a fixed period.
Question 45.
By, which other name Bethomel is also known?
Answer:
Bethomel is also known as Thammel.
Question 46.
Why sales book is also known as Udhar Nondh?
Answer:
When the goods are sold on credit, the amount of sales price of the goods is debited to the customer’s account and therefore sales book is known as Udhar Nondh.
Question 47.
How purchase return and sales return are treated in Deshi Nama System?
Answer:
In Deshi Nama System, purchase return is treated as sales and sales return is treated as purchase.
Question 48.
Which Khatavahi is unown as Sadi Khatavahi ?
Answer:
The Khatavahi in which all the ledger accounts of the business are maintained is known as Sadi Khatavahi.
Question 49.
In Deshi Nama System, how many types of accounts (Khatas) are there? Which are they?
Answer:
In Deshi Nama System, the accounts (Khatas) are classified into two types :
- Kacha Khata and
- Paka Khata.
Question 50.
What is meant by ‘Sarvaiyun’ in Deshi Nama System?
Answer:
Sarvaiyun means the statement showing the financial position of the business as on a particular day of assets, liabilities and Bhandol.
Explain the following terms :
(1) Puja Page
(2) Shri Purant Janse
(3) Shri Purant Baki
(4) Rojmel
(5) Bethomel
(6) Khatavahi
(7) Ughrani Nondh
(8) Vyajvahi
(9) Hundivahi
(10) Kabalavahi
(11)Bankvahi (Bank register)
(12) Shri Dukan Kharch Khatu
(13) Ublek Rakam
(14) Upartapke Rakam
(15) Shri Chanlla Khatu
(16) Shri Silak Vadh-Ghat Khatu
(17) Haste
(18)Miti
Answer:
(1) Puja Page: On the first page of Rojmel or Bethomel the businessman writes the name of God he worships and also writes a prayer to the God-like ‘Shri Ganeshay Namah’, “Shri Laxmi Matajinu Tej Hajo”, etc. This page is termed as Puja Page. No accounting entry is recorded on this page.
(2) Shri Purant Janse: Rojmel or Bethomel starts with writing ithe opening cash balance on that day, which is shown as ‘Shri Purant Janse’. If there is no opening balance as cash or if it is a beginning of a new business, on the credit side (Jama Baju) in the amount column, ‘Shri ‘ll’ is written as a good omen and in the particulars ‘Shri Ganeshay Namah’ is written. This amount (Shri ‘ll) is not considered while making total.
(3) Shri Purant Baki: Closing cash balance of Rojmel or Bethomel is known as “Shri Purant Baki”. This closing balance is equal to the actual closing cash balance on that day. If the actual cash balance tallies as per Shri Purant Baki, it is called as ‘Mel Malyo’.
(4) Rojmel: Rojmel is a basic or primary book under Deshi Nama System in which the day-to-day economic transactions are recorded. Both cash and credit transactions are recorded in Rojmel. The object of Rojmel is to find cash balance daily. Big businessmen prepare Rojmel with the help of vouchers and the rough book. Rojmel is like cashbook under Double Entry System of account. Hence, under Deshi Nama there is no need to open cash amount.
(5) Bethomel: Small businessmen/traders prepare a composite mel, weekly or fortnightly or monthly; and at the end, the closing cash balance is found out. Such a Mel is known as a Bethomel. Thus, Bethomel is a kind of Rojmel. Bethomel is also known as Thammel. The method of writing Bethomel is the same like Rojmel.
(6) Khatavahi: Khatavahi is a main book of accounts. In Khatavahi, Ledger accounts are opened and posting is done in such Ledger accounts, from Rojmel, Bethomel and Subsidiary books. From the Khatavahi the trader can get important information regarding his purchases, sales, assets, liabilities, capital and others. Khatavahi is very useful to prepare a Trial balance and Final accounts at the end of the year. Three types of Khatavahi are maintained in Deshi Nama System.
(7) Ughrani Nondh: The diary or book which is maintained by accountants or clerks for the purpose of collection of amounts from the debtors and showings the details in short, is known as Ughrani Nondh. The person who goes for collection, records therein, the amounts received by him during the collection, based on which the detailed posting is done in the ledger.
(8 ) Vyajvahi: Generally, the shroffs or money lenders maintain a separate book, for calculation of interest on deposits, given loans and borrowed loan, which is known as Vyajvahi (Interest book). When the deposits accounts and loan accounts increase in the business, then shroff tries to maintain such type of book. In Vyajvahi, a separate account for each depositer and borrower is opened and after calculating interest on the amount, an entry for the interest is recorded.
(9) Hundivahi: When there are numerous bills transactions in the business, a separate book is maintained for the transactions relating to the bills, this book is known as Hundivahi. Hundivahi is prepared just like Rojmel or Bethomel. Of course, the accounting entries for the bills are recorded in Rojmel or Bethomel. This Hundivahi provides information regarding the parties of bills, period, amount etc.; to the businessmen.
(10) Kabalavahi: The book maintained by businessmen to record the details of their forward transactions, is known as ‘Kabalavahi’. Kabalavahi is also known as ‘Sauda Patrak’. The businessmen prepare Kabalavahi with the help of Kabalakhat i.e., forward transactions.
(11) Bankvahi (Bank register): When a businessman maintains more than one bank account for his transactions with the banks, he maintains a register to record his numerous bank transactions. Such register is known as Bankvahi (Bank register). The format of Bankvahi is similar to Bankbook as in Double Entry System.
(12) Shri Dukan Kharch Khatu: The businessman keeps Dukan Kharch Khatu for small and miscellaneous expenses. The miscellaneous expenses of business like wages, carriage, post and telegram, tea-coffee expenses, etc. are debited to Shri Dukan Kharch Khate because the amount of such expenses is very small.
(13) Ublek Rakam: If a certain amount of money is lent to a person or received from a person for a period of two or four days, it is recorded in Rojmel or Bethomel but its posting is not done and below this amount ‘U’ (Ublek) is written instead of Fankun Marvun (O). When the lent amount is received back or amount taken is paid, then it is posted in the opposite side of the Rojmel or Bethomel. In this L.E No. is not to be written but ‘U’ is written in its place.
Here ‘U’ has two meanings :
(1) This transaction is related to Ublek Rakam
and
(2) The posting of the amount is not to be done.
If after the specified time period, such an amount is not received or paid, then its posting is done and at the same time L.E No. is also written. Presently most of the businessmen do not even show Ublek Rakam in Rojmel or Bethomel. Such note is not acceptable from the viewpoint of Taxation.
(14) Upartapke Rakam: If any relative or a known person has taken an amount of money for a short period of a day or even for a shorter time, then its entry is made in the Kachi Nondh and not in Rojmel. Such an amount lent is called Upartapke Rakam. Due to this the closing cash balance will be reduced to that extent. Amount of ‘Upartapke’ is shown in the closing balance separately.
If such an amount is not received within a day or two, then it is recorded as an Ublek Rakam in Rojmel. The amount of Upartapke is also known as ‘Haath Uchhini’ amount. Now the tradition of upartapke is not in practice.’
(15) Shri Chanlla Khatu: Because of business relations when the business gives cash or gift to relatives in marriage or on other occasions, then that amount is debited to ‘Shri Chanlla Khate.” Similarly, if any cash or gift is received on any marriage or festive occasion then that amount is credited to ‘Shri Chanlla Khate’.
Now whenever chanlla or a gift is to be given it is treated as a business expenses and is debited to ‘Shri Dukan Kharch Khate.’
(16) Shri Silak Vadh-Ghat Khatu: If a difference is found out between the closing cash balance as shown by Rojmel or Bethomel with the actual cash in hand and with every effort the reason of difference cannot be found out then this difference is immediately posted to the “Shri Silak Vadh-Ghat Khate. If the balance is less then it is debited to Shri Silak Vadh-Ghat Khate and if the balance is more then it is credited to Shri Silak Vadh-Ghat Khate, when the error is located, the difference is either credited or debited as the case may be to Shri Silak Vadh-Ghat Khate and the account is closed, and correct effect is given to the concerned account. Thus the correct balance is arrived at automatically.
(17) Haste: The name of the person through whom cash is received or cash is paid is also noted in the books of accounts in Deshi Nama. e.g., ₹ 10,000 payable to Patel Stores is given to Munim Raman to pay to Patel stores. This transaction is recorded in Rojmel or Bethomel by debiting Shri Patel Stores Khate and in the other line “Haste Munim Raman” is also written. Sometimes only “H” is written instead of Haste.
(18) Miti: Miti means day, date and year as’ per Vikram Samvat. Vikram Samvat, Deshi Mass, Paksh and Tithi are known as Miti in Deshi Nama. e.g., Aso Vad 0)), Samvat 2073.
At the top of the Rojmel, page below the Rojmel page number (R. P. No.), the name of the owner of the firm is written. Then below the name of the owner, Miti is written.
Give the havala entries for the following havalas in the havalamel:
| Havala (Questions) | Havala Nondh (Answer) |
| 1. Akhar stock | Akhar stock Khate Udhar / Kharid Vakra Khate Jama |
| 2. Nahi Chukvel Kharch | …………… Kharch Khate Udhar/Baki Kharch Khate Jama |
| 3. Agauthi Chukvel Kharch | Agauthi Chukvel Kharch Khate Udhar /………….. Kharch Khate Jama |
| 4. Havala for expenses (Kharcha) | Kharid Vakra Khate Udhar /…….. Kharch Khate Jama |
| 5. Incomes due (Malvani Baki Avako) | Baki Avak Khate Udhar/… Avak Khate Jama |
| 6. Pre-received income (Agauthi Madel Avako) | … Avak Khate Udhar /Agauthi Madel Avak Khate Jama |
| 7. Havala for incomes (Avako) | … Avak Khate Udhar /Kharid Vakra Khate Jama |
| 8. Depreciation (Ghasaro) | Ghasara Khate Udhar/… Milkat Khate Jama |
| 9. Havala for depreciation (Ghasara) | Kharid Vakra Khate Udhar/… Ghasara Khate Jama |
| 10. Bad debts (Ghalkhad) | Ghalkhad/Vatav Khate Udhar/… Devadar Khate Jama |
| 11. Entry or Havala for Ghalkhad | Kharid Vakra Khate Udhar / Ghalkhad Khate Jama |
| 12. Interest on capital | Bandol Par Vyaj Khate Udhar / Bhandol Khate Jama |
| 13. Havala for interest on capital | Kharid Vakra Khate Udhar / Bhandol Par Vyaj Khate Jama |
| 14. Havala for Ghar-Kharch | Bandol Khate Udhar / Ghar-Kharch Khate Jama |
| 15. Havala for net profit | Kharid Vakra Khate Udhar / Bhandol Khate Jama |
| 16. Havala for a net loss | Bhandol Khate Udhar/Kharid Vakra Khate Jama |
Note:
When profit or loss Is ascertained from the Vatav Khata then
1. Havala for stock, purchase expenses and accounts relating to goods are closed and transferred to Kharid-Vakra Khate.
2. Then the rest Havalas for incomes-expenses, transfer of their accounts (Kacha Khatas) are transferred to Vatav Khate and closed.