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

When an amount is to be paid to the creditor of the business and such amount is sent to him through some person or angadiasuch amount is debited to "Shri Hatthu Khate" instead of debiting it to such creditors account. Afterward on getting the receipt from the creditor or angadia, Shri Hatthu Khatu is closed by crediting it and the creditors account is debited. Thus, Haththu Khatu is a temporary account.