P2 C8 Introduction of Deshi Nama System — Account STD 11 Commerce — Question
Gujarat BoardEnglish MediumSTD 11 CommerceAccountP2 C8 Introduction of Deshi Nama System2 Marks
Question
Explain Kacha Khata and Paka Khata.
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Answer
There are mainly two types of khata (account) in Deshi Nama :
$(1)$ Kacha Khata
$(2)$ Paka Khata
$(1)$ Kacha Khata : The accounts, which are to be closed at the end of the year are calledKacha Khata. This Khatas are closed an transferred to Kharid Vakra Khate or Vatav Khate,Havala Nondh is written to close kachakhata. Expenses and incomes accounts are includedin Kacha Khata.
$(2)$ Paka Khata : The accounts, which are not closed at the end of the year but the balancesare carried forward for the next year are called Paka Khata. Paka Khatas are not closed buttheir balance are shown in the balance sheet and hence no havalanondh is written for them.Accounts of persons, assets, dues and debts are included in Paka Khata.
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