[1] Various books have been written on desi namu from the late 1800s to the 1900s in regional languages.
[1] In the Khatavahi under Desi Nama only the amount, the Rojmel Pan (folio) number and the tithi (date) are written.
[1] Hindi: Dukan Kharch Khatun Small traders debit small expenses of the business to this type of accounts, e.g. postage, stationery, tea and drinks, Muhurt expenses etc.
[4] Hindi: Shri Ghar-Kharch Khatun Any amount spent for personal expenses of the proprietor is debited to this.
[1] Hindi: Shah Khatun or Hindi: Shree Khatun When an amount is received or paid to someone whose name is not to be disclosed, then the amount is debited or credited to "Shah Khate".
[1] Desi Namu system uses months and year of Vikram Samvat which comprises the twelve-month period from Kartik to Aso.
(According to Income Tax Law in India, all accounts must be closed annually on 31 March.
Hence the bound books with page numbers used in double entry must be used in desi nama also.
e.g. if a person deals in hosiery and cutlery, it will be convenient to have two columns in Jama Nondh for recording separate purchases of these two items.
Vouchers for all transactions are not systematically filed and maintained nor entered into the main ledger (Khatavahi).
The books in Desi Nama are usually long, double folded and tied with a thick string.
Most of the traders keep the first page for worshiping their Gods e.g. Shri Ganeshay Namah or Mahalaxmi Matani Maher Hajo.