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 Achadmel, 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.