The terminologies used in Mahajani Bhai knata system are as follows:
(a) Bhaians: In Indian accountancy system books in which enteries are made are called Bhaia. These books are different from the registered English Accountancy System.
(b) Jama and Naam: In Indian accountancy system pages of Rokar bahi and Khata bahi are divided into two equal parts on left hand part of four sals is called Jama Paksh while right hand with four sals is called Naam Paksh. It is totally against English system of accountancy.
(c) Sira and Peta: The first column of each bahi of Jama and Naam paksh is called Sira. Rest three are called Peta. In Sira amount is written while in Peta detail of transaction is written. Formate of Mahajani Bahi Khata.
(d) Sal Fold: In Indian accountancy system, business bahis are made of smooth, white and yellow paper. These paper are folded according to need are called Sals. There are six, eight, twelve and sixteen sals which are used to write amount of transactions and their detail.
(e) Entry of Sira: The column of Sira amount is written and action is called entry.
(f) Deposit and Spend: Writting of transaction of business according to rules in Bahis.
(g) Satedi: It is a kind of symbol which is used between rupee and paisa.
(h) Widh Milana: Every day business man enters cash related transaction in Rokar bahi. In the evening he tells the amount the defence of deposit and cash in the cash box. It is called widh milana.
(i) Dyodha Kama: In cash bahi, both accounts are totalled and closed or transfered into final accounts. It is called Dyodha Kama.
(j) Rokar Pote Baki: Everyday when shop is closed whatever the cash comes in the cash box is called Rokar Pote.
(k) Valta: Such a transaction which is entered in both sides is called Valta. In english system it is called entry.
(l) Padat: The meaning of Padat is cost of goods or rate of goods.
(m) Bharat: In the container in which goods is filled the weight of goods is called Bharat.
(n) Band Bahi: It is also called as Rojnamcha. Sometimes due to rush of customers a business man forgets to write transactions in the mean time, hence all transactions he writes at one page and transfers in the concerning books when he gets time. It also has two parts Jama and Naam.
(o) Krishna Paksh and Shukla Paksh: In every hindi month has two paksh. Each paksh has fifteen days called tithi, Krishna paksh is called Budi, Shukla paksh is called Sudi.
(p) Miti: Presentation of date according to Indian system is called miti. It is written before the name of the month.
(q) Mel : Before entering the daily transaction in account book the businessman writes the tithi of that day, month and samvat. As well as name of Isht dev and name of the bahi.
