In Double Entry System, the trial balance is prepared before preparing the final accounts to know any arithmetic error is there or not. Similarly, Utaro is prepared in Deshi Nama. Utaro is prepared on the basis of baki of Paka Khata and the total of the debit and credit sides of Kacha Khata.

Generally, Utaro is prepared on the last page of the Khatavahi. It has two sides, the Udhar and the Jama. In both the sides, the first column is meant for amount and the remaining columns are meant for details of the account. In the Utaro, the credit balance (Baki Deva) of Paka Khata are recorded on Jama side and debit balance (Baki Lena) of Paka Khata are recorded on Udhar side.

Without finding out the balance of Kacha Khata, the difference of the total of the debit and credit sides of Kacha Khata are recorded in the Utaro. If the total of the credit side is more then it is a credit balance and is recorded on the Jama side on the utaro and if the total of the debit side is more, then it is a debit balance and is recorded on the Udhar side of the Utaro.

This way the balances of Khata and the difference of amounts are shown in the Utaro and then the closing balance as per Rojmel or Bethomel is recorded on the Udhar side or on the Jama side of the utaro. If the total of the udhar side including the cash balance is equal to the total of the Jama side, then it is said that the utaro has tallied.