When on any particular day or in any one particular transaction, more than one accounts get debit or credit effect simultaneously, the total amount of the transaction, more than one accounts get debit or credit effect simultaneously, the total amount of the transaction is recorded against "Shri Vigat Khate". In the sub fold below Shri Vigat Khate, the accounts which are affected are write with the amount of each such account separately. In the ledger, each of the accounts recorded in the sub fold below 'Shri Vigat Khate' are opened and the page no. of the ledger (L.F.) on which each such account is opened is recorded in Rojmel, by the use of Vigat Khatu time and labour both saved.