Chapter 8: Desi Nama

Deshi nama system is a very old system, derived and adopted in the Indian subcontinent, to write accounts.

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Two methods of writing accounts are prevalent: (1) Double Entry System, and (2) Deshinama system

From the viewpoint of accounting principles, there is a good deal of similarity between the two systems. However, because of its peculiarities, Deshi Nama system shines out against other systems. In this system, the books are known as 'Vahi' and therefore the system is also known as 'Vahi Khata paddhati'. This system is written in the regional language. Despite being very old, the system is a scientific and complete method. It is very easy to write and understand accounts by Deshi Nama system.

In this course:
+ Introduction
+ Characteristics of Deshi Nama System
+ Books of accounts under Deshi Nama System
+ Terms of Deshi Nama System
+ Rules of Debit - Credit
+ Rojmel and Bethomel
+ Petanondh, Khatavahi, Utaro
+ Havala and Havalamel
+ Methods of determining Profit and Loss
+ Sarvaiyun


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