The book of account, in which separate account relating to the transactions of assets, goods, income and expenditure are opened, is known as Khatavahi. It is one of the main book of accounts.

Khatavahis are of the following types:

1. Saadi Khatavahi,
2. Bethi Khatavahi or Tham Khatavahi and
3. Sama Daskatni Khatavahi.

1. Saadi Khatavahi: In the Khatavahi where in all the accounts or Khatas of business are maintained is known as Saadi Khatavahi. From the accounting point of view this book is of great importance. Because from this Khatavahi all the information relating to persons, goods, assets, incomes and expense can be obtained at the end of every year. Utaro (Trial balance) and Varshik Hisabo (Annual accounts) can be prepared.

2. Bethi Khatavahi or Tham Khatavahi: Many businessmen show the entire transaction in the account while doing the posting due to which receivables-payables can be known quickly. Such an account is known as Betha Khata and such a Khatavahi is known as Bethi Khatavahi or Tham Khatavahi.

Generally, when the Udhar Nondh and Jama Nondh are not prepared in the business, then both Khatavahi is maintained in that business. A rough entry regarding credit sales and credit purchase is made in this. When the amount is received for the credit sales of the amount is paid in respect to credit purchase them the concerned account is closed in the Bethi Khatavahi and the entry is made in the Rojmel. This Khatavahi is not useful for preparing annual accounts. There is no special use of this Khatavahi.

3. Sama Daskatni Khatavahi: Generally, the money lenders and bankers in money lending business maintain such type of Khatavahi. In this Khatavahi, the ledger account of each customer who borrowed money is opened. In this account, the amount lent, Miti (date), day, rate of interest, details of the instalments to be paid, penalty on late payment of instalment, etc. and assets and documents kept as mortgaged or taran are recorded. As a proof of the amount lent, a revenue stamp is affixed and on the same the signature of the borrower is obtained. Since it bears the signature of the person who has borrowed money, it is known as Sama Daskatni Khatavahi.

In Deshi Nama, generally separate subsidiary book to record the goods return transactions is not maintained by traders but accounting effects of goods return transactions are passed in the Udhar Nondh and in the Jama Nondh. Only for the purchase return or for the sales return transactions when cash is received or cash is paid then it is entered in the Rojmel or Bethomel.

Entries are to be passed to give the accounting effects of Havala and to close Kacha Khata and transferred to some other accounts (e.g., Kharid-Vakra Khate). The Mel prepared with this objective is called Havalamel. Many businessmen prepare the Havalamel on the last page of the Rojmel or Bethomel. Havalamel is also known as Academy, Mand-Chhod no Mel or Jama-Kharchi Mel.

In the Havalamel, the Kacha Khata are closed and accounting effects of adjustments like closing stock, outstanding expenses, prepaid expenses, outstanding income, pre-received income, depreciation on assets, bad debts, interest on capital, rectification of errors, etc. are given like the Rojmel. While recording the entries of the above effects in the Havalamel, the account which is to be credited is written on the Jama side of Havalamel and the account to be debited is written on the Udhar side of the Havalamel.

On the basis of this, the posting is to be done to the respective accounts. Lastly, the profit or loss (found out from the Kharid-Vakra Khata) are credited or debited to the Bhandol Khate. The total of both the sides of the Havalamel is always equal.