There are two methods of finding out the profit or loss in Deshi Nama System:
1. Kharid- Vakra Khata system and
2. Vatav Khata system.

1. Kharid-Vakra Khata system: In this method, traders keep a combined Kharid-Vakra Khatu in which purchases (Kharid) are written on the Udhar side and sales (Vakra) are recorded on the Jama side of the account. Firstly, the trader transfer the opening stock of goods of Kharid-Vakra Khate. Then, Havala for closing stock, incomes- expenses, bad debts, depreciation, rectification of errors are given and after that all Kacha Khata are transferred to Kharid-Vakra Khate and closed. Their posting is done in the Kharid-Vakra Khate.

After totalling both the sides of Kharid-Vakra Khatu, the difference is found out. If the total of the Jama side is more, then it is profit and if the total of the Udhar side is more, then it is loss. The Havala for transferring the profit or loss to the Bhandol Khate is made in the Havalamel and by posting this nondh in the Kharid-Vakra Khate, the Kharid-Vakra khata is closed.

2. Vatav Khata System: Generally, big traders or traders dealing in more than one commodity, prepare a Vatav Khatu to find out the profit or loss.

Following two accounts are to be prepared to ascertain the profit or loss under this method:

(i) Kharid-Vakra Khatu: In this, the Havala for stock, as well as Havalas to close the accounts relating to the expenses on purchases and to close the accounts relating to the goods are recorded. Thenafter, the result of the Kharid-Vakra Khata is transferred to the Vatav Khate. It means, the profit or loss of Kharid-Vakra Khata is transferred to Vatav Khate.

(ii) Vatav-Khatu: Then after, the havalas of incomes-expenses, bad debts, rectification of errors, depreciation and Kacha Khata are closed by transferring them to Vatav Khata. The difference of this account, indicates the profit or loss of the business, which is transferred to Bhandol Khate and Vatav Khatu will be closed. If profit is there, Vatav Khatu will be debited and Bhandol Khatu will be credited, and if loss is there, Vatav Khatu will be credited and Bhandol Khatu will be debited.