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P2 C8 Introduction of Deshi Nama System — Account STD 11 Commerce — Question

Gujarat BoardEnglish MediumSTD 11 CommerceAccountP2 C8 Introduction of Deshi Nama System2 Marks
Question
Explain the following terms used in Deshi Nama : $(1)$ Avro
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Answer

All those transactions recorded in Rojmel or Bethomel and subsidiary books, are again recorded in another book. Such book is known as avro.
$(i)$ All those transactions recorded in Rojmel or Bethomel and Subsidiary books are again recorded in this book at the end of fifteen days or a month.
$(ii)$ Avro is such a book which represent all the business transactions
$(iii)$ Avro is prepared like Rojmel.
$(iv)$ At the end of specified period, the closing balance (PurantBaki) is arrived and it is tallied with the closing balance (PurantBaki) as per Rojmel or Bethomel.
$(v)$ By the means of Avro it is possible to maintain accuracy of all business transaction.
$(vi)$ Aavro is useful for detecting errors and mistakes in all the transactions in the books or account and it is also useful as a tool of control.
$(vii)$ Avro is generally maintainby shorts and big businessmen.

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