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

Gujarat BoardEnglish MediumSTD 11 CommerceAccountP2 C8 Introduction of Deshi Nama System4 Marks
Question
State characteristics of Deshi Nama System.
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Answer

Following are the characteristics of Deshi Nama System.
$(1)$ Books: The books under Deshi Nama are covered with the red cloth and hard bound. These books are in the vertical form and contain plain blank sheets. However, now-a-days simple books of accounts, with lined pages are also in use.
$(2)$ Sal (folds) : The pages in each of the books of accounts are with folds (sal.) Rojmel, Bethomel and Khatavahi have pages with eight folds. But pages in Subsidiary Books have six folds.
$(3)$ Credit (Jama) and Debit (Udhar) Sides : In books for Deshi Nama System, out of totaleight folds, first four folds on the left hand side are known as Jama (Credit) side and the remaining four folds as Udhar (Debit) side. Thus, the left hand side is known as Jama side and the right hand side is known as Udhar side.
$(4)$ Methods of writing in folds (Sal): In Deshi Nama, while recording a transaction on either the credit or debit side, the final amount of the economic transaction is recorded in the first fold (sal) of the side. In the remaining folds, the name of the account affected and the debit or credit, is written. Below the name of the account, a brief detail of transaction is given and below such brief detail, ledger folio number (L.F.No.) is written in the third fold.
$(5)$ Use of word 'Shri': In Deshi Nama, while recording an entry in the Rojmel, Bethomel or Subsidiary books, the word 'Shri' is used before names of accounts. e.g. Shri Pagar Khatu (Salary Account). Shri is considered as a sign of omen.
$(6)$ Method of writing the amount : In Deshi Nama books, a sign
$(1)$ known as 'Olayo', is put between the amount in rupees and paise. e.g. $420)50$. Many businessmen use the sign of equal $(=)$ instead of 'Olayo'.
$(7)$ VikramSamvat (year) : Deshi Nama is usually maintained as per VikramSamvat year i.e. from Kartak Sud$-1$ (Ekam) to AsoVad $0))$ (Amas) for every month. Now-a-days, it is also maintained as per English Calender.
$(8)$ Page for Pooja : In the first page in Rojmel or Bethomel, the businessman writes the name of God, he worships and also prays to the God. This page is known as Pooja Page. No accounting entry is recorded on this page.
$(9)$ Language : In Deshi Nama, books of accounts are written in the regional language. e.g. In Gujarat, Deshi Nama is written in Gujarati.
$(10)$ Ink : Generally, Deshi Nama is written with black ink. However, blue ink is also used now-a-days.

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