P2 C8 Introduction of Deshi Nama System — Account STD 11 Commerce — Question

Whenever any person of the firm 'Munim' or the owner himself goes out of station for purchase or sale of goods or for any other business purpose, a certain amount is given to him for the use and expense. Such amount is debited to such person's 'DeshavarKhate'. Afterwards when the person returns and submits the detail of his transactions, with the help of such details Shri Deshavar Khatu is credited and closed and the correct entry is recorded for each of the transaction. Deshavar Khatu is a temporary account.