(1) Puja Page: On the first page of Rojmel or Bethomel the businessman writes the name of God he worships and also writes a prayer to the God-like ‘Shri Ganeshay Namah’, “Shri Laxmi Matajinu Tej Hajo”, etc. This page is termed as Puja Page. No accounting entry is recorded on this page.
(2) Shri Purant Janse: Rojmel or Bethomel starts with writing ithe opening cash balance on that day, which is shown as ‘Shri Purant Janse’. If there is no opening balance as cash or if it is a beginning of a new business, on the credit side (Jama Baju) in the amount column, ‘Shri ‘ll’ is written as a good omen and in the particulars ‘Shri Ganeshay Namah’ is written. This amount (Shri ‘ll) is not considered while making total.
(3) Shri Purant Baki: Closing cash balance of Rojmel or Bethomel is known as “Shri Purant Baki”. This closing balance is equal to the actual closing cash balance on that day. If the actual cash balance tallies as per Shri Purant Baki, it is called as ‘Mel Malyo’.
(4) Rojmel: Rojmel is a basic or primary book under Deshi Nama System in which the day-to-day economic transactions are recorded. Both cash and credit transactions are recorded in Rojmel. The object of Rojmel is to find cash balance daily. Big businessmen prepare Rojmel with the help of vouchers and the rough book. Rojmel is like cashbook under Double Entry System of account. Hence, under Deshi Nama there is no need to open cash amount.
(5) Bethomel: Small businessmen/traders prepare a composite mel, weekly or fortnightly or monthly; and at the end, the closing cash balance is found out. Such a Mel is known as a Bethomel. Thus, Bethomel is a kind of Rojmel. Bethomel is also known as Thammel. The method of writing Bethomel is the same like Rojmel.
(6) Khatavahi: Khatavahi is a main book of accounts. In Khatavahi, Ledger accounts are opened and posting is done in such Ledger accounts, from Rojmel, Bethomel and Subsidiary books. From the Khatavahi the trader can get important information regarding his purchases, sales, assets, liabilities, capital and others. Khatavahi is very useful to prepare a Trial balance and Final accounts at the end of the year. Three types of Khatavahi are maintained in Deshi Nama System.
