Anyone who is doing a business is transacting in cash. They either maintain a sale khata or keep a udhar jama register. Whether it is a small manufacturing factory or a vegetable vendor they all sell and give credit to customers. Presently most small and medium-size businesses maintain these records on paper. Creating a record of transactions and keeping track of credit given is often a difficult task when it comes to manual registers. What is Diary Khata? Not all transactions are completed immediately after the sale and purchase. Diary khata is used to maintain the record of all such transactions. Any sale which is pending to be paid is kept under the udhar jama register. Any purchase which is pending to be paid is also kept manually in the register. Maintaining a physical record in a diary is an old practice followed by my small and medium-sized enterprises. The reason for this is because either they do not want to invest money in getting software or they feel they are not technically sound to use such software.