The Havalamel prepares with the objective to give accounting effects of Havala (adjustments) and to close Kacha Khata and transfer to some other account is known as Havalamel. Havalamel is written on the last page of Rojmel or Bethomel. Havalamel is also known as Achalmel, Mandchhad no mel or Jama Kharchimel.In Havalamel, accounting effects of adjustments like closing stock of goods, outstandingexpenses, prepaid expenses, income due but not received, income received in advance, Depreciation, Bad-debts, Interest on Capital, rectification of errors etc. are given. While recording the entries of such effects in the Havalamel the account, which is credited, is written on the Jama side of Havalamel and the account which is to be debited is written on udhar side of Havalamel. On the basis of this, posting is to be done to the respective accounts and at last profit or loss is found out from Kharid Vakra Khata or Vatav Khata is credited or debited respectively to Bhandol Khate. The total of both the sides of the Havalamelis always equal.