1. Aavro: The transactions recorded in the Rojmel or Bethomel and Peta Nondh are once again recorded in another book at the end of fifteen days or a month or a specified period. This book is known as ‘Aavro’.

Avro is a book showing all the business transactions. 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 or a specified period.
Aavro is prepared like Rojmel and for the purpose, a book that has pages with eight folds pages is used.

All the transactions recorded in Aavro and the closing balance (Purant Baki) is arrived at. Such closing balance tallied with the closing balance as per Rojmel or Bethomel. The accounting accuracy is maintained by recording all the business transactions in Aavro. ‘Aavro’ is also useful as a tool to find out and control errors in all the transactions recorded in the books of accounts. ‘Aavro’ is generally maintained by shroffs and big businessmen.

2. Vigat Khatu: When there are a number of transactions with a single person or a transaction relating to expense or income or like that matter then separate account is not opened for each transaction. The whole amount is debited or credited to Vigat Khatu and the other details of this Khatu is shown in the inner column. But if there is no posting of Vigat Khatu, all the accounts are separately posted. This saves both the time and labour.

3. Shah Khatu: When an amount is received from someone or paid to someone whose name is forgotten by the trader, the same is recorded to Shri Shah Khate immediately and the Rojmel or Bethomel is closed. When the name is remembered, a reverse entry is passed against Shri Shah Khate and the correct entry is recorded against such a person’s account. When the name of the person is not be disclosed, in such a case also Shri Shah Khatu is used.

4. Tasalmat Khatu: When any expense or income is incurred by the trader but the reason is forgotten or the concerned account cannot be ascertained, then it is temporarily transferred to Tasalmat Khatu and the Rojmel is closed. Later on when the reason is remembered or the concerned account is ascertained then the Tasalmat Khatu is closed by giving an opposite entry and debited or credited to the concerned account. Tasalmat Khatu is like a suspense account under Double Entry System of accounting.

5. Deshavar Khatu: When the owner of the business or his salesman, munim or any other person goes out of station for business purpose, a lump sum amout is given to him for expense. This amount is not debited to his personal account, but is debited to Deshavar khatu of that individual. During the tour when he collects money from debtors, it is also debited to Deshavar Khatu and if he makes any payment on behalf of business, it is credited to Deshavar Khatu. When he returns back from the tour, he gives details of his account, appropriate accounting entires are made for the transactions which had taken place and thus the Deshavar Khatu is closed by crediting the amount. Deshavar Khatu is a temporary account.