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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 System3 Marks
Question
Write short-notes: $(1)$ Rojmel:
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Answer

Rojmel is a basic of Prime book under Deshi Nama. The businessman prepareRojmel with the help of vouchers and the rough book. Rojmel is written and prepared daily and the closing balance is derived daily. Hence, this melis known as Rojmel. Rojmel is a mixture of Journal and cashbook of Double Entry Accounting System. Important points to be considered during recording the transactions in Rojmel :
$(1)$ Rojmel is a red colour book contains blank pages with eight fold and in a vertical form. However in today's time, the hard bound book in horizontal form are also being used.
$(2)$ At the top of the Rojmel on each page, below the page of Rojmel, page number, the name of the owner of the firm is written and below that, name of the owner, the year, the month, tithi, the date and the day are written
$(3)$ In the books of Rojmel, record of daily account is made on a new page. In the book of Rojmel, every page is given a chronological number which is mentioned at the top of every page.
$(4)$ To keep 'Jama' and 'Udhar' side in Rojmel, in the first fold on the left hand side, $'F'$ is written and a line is drawn from that up to the fourth folds. In the beginning of the fifth fold, $'U'$ for Udhar is written and the line is extended up to the end of the eighth fold.
$(5)$ Generally both on Jama side and Udhar side the amount of the transaction is recorded in the first fold and in the remaining three fold the name of the account getting effect is written preceded by Shri and besides the name of account the effect is indicated by the form Udhar or Jama, which ever it is e.g. Shri Bhavinbhai Khate Udhar is written accordingly. In the second fold below the name of the account the amount of the transaction and in the remaining two folds a brief narration of the transaction is written. Below the brief narration LF.no. is recorded in the third or fourth fold.
$(6)$ In the economic transactions of the business the account which gets a credit effect is recorded on Jama side and the account getting the debit effect is recorded on Udhar side of Rojmel.
$(7)$ In any transaction out of the accounts getting the effect to a cash account (Udhar or Jama effect) need to be recorded in Rojmel. But the other effect to an account, getting affected is recorded in Rojmel.
$(8)$ In credit transaction, the account that is to be debited is recorded in Rojmel on Udhar side and the account which is to be credited on Jama side.
$(9)$ Rojmel starts with writing opening cash balance on that day. Which is shown as ShriPurantJanse. If there is no opening balance as cash or it is beginning of a new business, on the credit side in amount column Shri and in particular Shri 'GaneshayNamah' is written.
$(10)$ Closing balance of Rojmel is known as Shri Purant-Baki.

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