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into 16, 24 or 36 creases as per the requirement of the government offices
to record revenue and expenditure. At the end of the day, both sides of
Syaha were totalled and closed with single line that was called Terij and
again after the Terij is determined, the last figure of transactions upto the
previous date is added together with this sub-total to find out grand total
by underlying it by two parallel lines which is called Berij. So, Terij is
called subtotal of transactions of a day and Berij is the grand total up to
the last date of a period. A Syaha was either closed at the end of month
or at the end of fiscal year. Syaha can be divided into three types: Nagadi
Syaha for cash transactions, Jinsi Syaha for recording properties, Dharauti
Syaha for recording security deposit account.
ii. The Awarje (cfjfh]{): It was similar to the ledger of modern double entry
system. Transactions were recorded in classified manner making different
heads of revenues and expenditures in Awarje. So Awarje was classified
into two types:
a. Revenues Awarje and
b. Expenditures Awarje.
iii. The Dhapot (9kf]6): It was similar to the modern balance sheet. So Dhapot
was final summarised statement of all financial transactions of a project or
a period. It was prepared to present the summary of the government fund
position during a certain period. Dhapot were of three types :
a. Job Ending Dhapot
b. Month Ending Dhapot
c. Year Ending Dhapot
3. Faram Sresta Pranali (kmf/d >]:tf k|0ffnL) : Specially to keep the record of land
and land revenue of the terai region and city area Faram Shesta Pranali was
introduced in 1968 BS. It was named Faram Sresta Pranali because a number of
forms for a number of transactions were used. There were 51 different forms to
record and report the financial transactions. The major forms under the Faram
Sresta Pranali were as under:
• Day book of cashier
• Monthly cash book
• Ten days' report
• Fifteen days' report
• Monthly pay sheet
• Statement of land tax
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