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How the Sarvaiyu is prepared in Deshi Nama? |
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Answer» After making all the Havala, the Paka Khata or the accounts of individuals and assets and the closing cash balance (Shree Pur ant Baki) are shown in a Jama-Udhar statement which reveals the financial position of the firm. It is known as Sarvaiyun. The format of a Sarvaiyun is like a Utaro in which first four folds are for the Jama side and the last four folds are for the Udhar side. In the Jama side, the Jama Baki of Paka Khata (Baki Deva) are recorded and on the udhar side, the Udhar Baki (Baki Lena) are recorded. In both the sides the first fold shows the amount. In the rest three folds, the name of the khata and L.E are written. The Jama side is firstly written with the balance of Bhandol Khata. This way the bakis are recorded on both the sides and their totals are written on the respective sides. Thenafter, the amount of ‘Shri Purant Baki’ is written on the Udhar side. Afterwards the total of the Jama and Udhar sides should be equal. |
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