From the viewpoint of principles of accounting, Deshi Nama System is similar to the Double Entry System of book-keeping. Deshi Nama System possesses certain special characteristics due to which it is known as a separate accounting system. It is also known as Vahi-Khata Paddhati.

1. Books of accounts: The books of accounts of Deshi Nama are vertical with plain white papers, tied with a string in the center and bound with red cloth covers of cloth.

2. Vikram Samvat: Deshi Nama is generally written according to Vikram Samvat from Kartak Mas to Aso Mas.

3. Sides: In the Deshi Nama books like Rojmel or Bethomel and Khatavahi, the right-hand side is the debit side and the left-hand side is the credit side.

4. Use of the word ‘Shree’ or ‘Shri: In Deshi Nama, ‘Shree’ or ‘Shri’ is written before every account.

5. Amount: In Rojmel and Khatavahi, the amount is written first and then the details are recorded at the side of it.

6. Olayo or Holayo: While writing the amount ‘J’ sign is mentioned between rupees and paise which is known as ‘Holayo’ or ‘Olayo’.

7. Sal (folds): The pages in each of the books of accounts are with sal (folds). Rojmel, Bethomel and Khatavahi have pages with eight folds. But pages in Subsidiary Books have six-folds. However, now pages without folds and with columns drawn are being used.

8. Specific word: In Deshi Nama System, capital is known as Bhandol, drawings is known as Ghar-Kharch, furniture is known as Sadhan- Saranjam, sales is known as Vakra, opening cash balance is known as Purant Janse and closing cash balance is known as Purant Baki.

9. Particular in the ledger: In Deshi Nama System, the amount of the transaction, Rojmel page number and date (Tithi) is written in the ledger accounts.

10. Posting: The posting from Rojmel or Bethomel is on the same side of the ledger.

11. Language: Deshi Nama is written in the regional language.

12. Ink: Generally, Deshi Nama is written in black ink. However, blue ink is also used nowadays.