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The book also integrates philosophical perspectives, particularly from Buddhist principles, linking spiritual concepts such as mindfulness, balance, and ethical conduct with the
professional values of transparency, prudence, and accountability in modern...

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Ancient Accounting System in India
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The book also integrates philosophical perspectives, particularly from Buddhist principles, linking spiritual concepts such as mindfulness, balance, and ethical conduct with the
professional values of transparency, prudence, and accountability in modern accounting. This intersection between ethics and economics demonstrates how Indian thought harmonized material prosperity with moral integrity.
The preparation of this work was inspired by the national objective of promoting the Indian Knowledge System (IKS) as envisioned by the National Education Policy (NEP) 2020, which seeks to integrate traditional wisdom with contemporary education and research. The authors collectively aspire that this publication will serve as a valuable academic resource for students, teachers, researchers, and professionals in commerce, management, and economics, fostering appreciation for India’s intellectual contributions to global knowledge.

1. Journey of Indian Accounting Practices...................7
1.1 Phases of Accounting History of India
1.2 Indian System of Accounting
1.3 Indian System of Book-keeping
1.4 Evidence for Emergence of Double Entry Book-Keeping in India
1.5 Buddhist Principles and the Accounting Profession

2. 18th Century Accounting Science based on the
13th Century.................60
2.1 Introduction and History of Book-keeping
2.2 Muslim Governance and Accounting
2.3 Chhatrapati Shivaji Maharaj’s Writing & Accounting Methods
2.4 Rewritings of Hemadri’s Mestaks during the Peshwa Period

3. Rojkird or Day Book..............................................83
3.1 Accounting and Income-Expenditure
3.2 Types of Rojkird
3.3 Official Class who Wrote Rojkird
3.4 Procedure and Government Policy before writing Receipts and Disbursements
3.5 Parts of Rojkird
3.6 Rojkird in Peshwa Era
3.7 Monthly Rojkird

4. Ghadani and Khatavani or Ledger and Taleband
or Balance Sheet......................................107
4.1 Ghadani as given in Mestak
4.2 Khatavani
4.3 Taleband or Balance Sheet