Dukan Ka Hisab Kaise Rakhe? A Simple System for Shops

Quick answer

To keep your dukan ka hisab, write down four things every day: cash sales, udhar given to and received from customers, goods bought from suppliers and payments to them, and shop expenses. At closing, count the cash in your galla and check it against what your records say it should be. Once a month, work out your profit: sales minus the cost of the goods you sold minus expenses. A notebook is enough for this; a khata app such as MobiKhata keeps the customer and supplier balances for you.

Key takeaways

A shop’s hisab has four parts: galla (cash), customer udhar, supplier dues and kharcha (expenses).
Record udhar and supplier entries when they happen, not at night from memory.
Close every day by matching the cash in the galla with your records.
Keep household spending separate from shop money, or your profit will never be clear.

Why dukan ka hisab matters

Ask a shopkeeper how business is and they will usually talk about sales. Ask where last month’s money went and the answer is often less certain. Sales can be good while cash still disappears: into udhar that is never collected, into a supplier bill you forgot, or into household spending taken from the galla.

Keeping your dukan ka hisab answers three questions at any moment: how much your customers owe you, how much you owe your suppliers, and whether the shop is actually making a profit. You do not need an accountant or accounting software for this. You need a few simple records, kept the same way every day.

The four parts of a shop’s hisab

Every shop’s money moves through four channels. Keep a record for each, and the whole picture becomes clear.

Part	What to record	When to record it
Galla (cash, گلہ)	Opening cash, cash sales, cash paid out and closing cash	In the morning and at closing
Customer udhar (lena, ادھار)	Goods given on credit and payments received	At the counter, every time
Suppliers (dena, دینا)	Stock received on credit and payments you make	When goods arrive and when you pay
Kharcha (expenses, خرچہ)	Rent, electricity, wages, transport and small daily costs	The same day

A fifth record, your stock (maal), is counted less often, usually once a month, and is used to work out profit. More on that below.

What you need: paper, an app, or both

On paper, most shops use three books:

A roznamcha (روزنامچہ), or daily register, for cash sales, expenses and the daily cash count.
A customer khata, with a page for each customer who buys on udhar.
A supplier khata, with a page for each wholesaler or company you buy from.

The customer and supplier khatas are where most mistakes and arguments happen, because every line changes a running balance. That is the part a khata app takes over. In MobiKhata, each customer and supplier is a party with their own running balance, and the home screen shows what you will receive and what you have to pay. The roznamcha for walk-in cash sales stays simple enough for a notebook. If you are writing khata pages by hand, our khata book format guide shows the standard columns.

The daily routine: dukan ka hisab in 10 minutes

Morning: count the opening cash in the galla and write it in the roznamcha.
During the day: record every udhar sale and every payment at the counter, in that customer’s khata. In MobiKhata, goods given on credit are a Cash Out and a payment received is a Cash In.
When stock arrives on credit: record it in the supplier’s khata. In MobiKhata that is a Cash In for the supplier, and your payment to them is a Cash Out.
Expenses: write down every expense the same day, even small ones such as tea for workers or a rickshaw to bring stock.
Money taken home: if you take cash for the house, write it as ghar ka kharcha (owner’s withdrawal), not as a shop expense.
Closing: count the cash and compare it with the expected cash.

Expected closing cash = opening cash + cash sales + udhar payments received in cash − supplier payments in cash − expenses paid in cash − money taken home.

Payments by JazzCash, Easypaisa or bank transfer do not go into the galla. Record them in the customer’s or supplier’s khata, but leave them out of the cash count.

Example: closing the day at a kiryana shop

Here is one ordinary day at a small kiryana shop, worked through with the formula above.

Item	Amount
Opening cash in the galla	Rs. 5,000
+ Cash sales	Rs. 38,500
+ Udhar payments received in cash	Rs. 6,200
− Cash paid to a supplier	Rs. 20,000
− Expenses (tea, plastic bags, rickshaw)	Rs. 1,150
− Money taken home	Rs. 3,000
Expected closing cash	Rs. 25,550
Cash counted in the galla	Rs. 25,300
Difference	Rs. 250 short

A small difference is normal: wrong change, a sale not written down, a forgotten expense. Note it and move on. A difference that appears every day, or keeps growing, is a sign that sales or expenses are not being recorded, and it is worth finding out why.

Every week: check udhar and supplier dues

Once a week, look at two lists. The first is who owes you: which customers owe the most and how long each balance has been open. Send those customers a statement or a polite reminder; our payment reminder messages have ready-made wording in Roman Urdu, Urdu and English. The second is who you owe: which supplier payments fall due in the coming week, so you keep enough cash aside. In MobiKhata, the reports show totals for this week, this month, the last 30 days or any dates you choose. For more on keeping udhar under control, read how to manage udaar without losing money.

MobiKhata Reports screen with net balance, cash in and cash out totals

Every month: how to work out your shop’s profit

Profit is not the cash in your galla. To work it out, you need three numbers for the month:

Sales: all sales, cash and udhar. A sale on credit counts in the month you made it, even if the customer pays later.
Cost of goods sold: opening stock + purchases − closing stock, all at purchase price.
Expenses: rent, electricity, wages, transport and the small daily costs.

Profit = sales − cost of goods sold − expenses. Here is a worked example for one month.

Item	Amount
Sales (cash and udhar)	Rs. 1,150,000
Opening stock, at purchase price	Rs. 600,000
+ Purchases during the month	Rs. 950,000
− Closing stock, at purchase price	Rs. 620,000
= Cost of goods sold	Rs. 930,000
Gross profit (sales − cost of goods sold)	Rs. 220,000
− Expenses (rent 45,000, electricity 18,000, helper’s wages 30,000, other 12,000)	Rs. 105,000
Net profit	Rs. 115,000

Two points trip up most shopkeepers. First, count stock at the price you paid, not the price you sell at; otherwise your profit looks bigger than it is. Second, money you take home is not an expense. It comes out of profit: if you took Rs. 90,000 home this month, the shop kept Rs. 25,000 of its profit.

Profit and cash are also different. If your customers’ udhar grew by Rs. 40,000 this month, Rs. 40,000 of your profit is sitting with them, not in your galla. That is why the udhar list matters as much as the sales.

Keep ghar ka kharcha separate

A common reason a shop “never makes money” is not low sales. It is household spending paid straight from the galla: school fees today, a family function next week, groceries from your own shelves. None of it is wrong, but if it is not written down, the shop’s hisab can never balance. Two habits help: take a fixed amount home each week and write it down, and record goods you take from your own shelves at purchase price.

Common mistakes in dukan ka hisab

Writing udhar later from memory. Write it at the counter, while the customer is there.
One notebook for everything. Sales, udhar and supplier bills on the same pages are almost impossible to add up. Keep them separate.
Counting stock at sale price. It makes profit look bigger than it is.
Forgetting small expenses. Rs. 300 a day is Rs. 9,000 a month.
Not giving customers a copy. A customer who sees their own statement disputes less and pays sooner.
No backup. A soaked or lost register can wipe out months of udhar. An app that syncs to your account keeps a copy.

Where MobiKhata helps

MobiKhata is a free khata app for the part of your hisab that changes most and causes the most arguments: the running accounts of your customers and suppliers.

A party for each customer and supplier, with a running balance and full history.
To Receive, To Pay and net balance on the home screen.
Reports for today, this week, this month, the last 30 days or a custom date range.
PDF statements to share on WhatsApp or by SMS. On Android, scheduled balance reminders and a daily reminder to log your entries.
Works offline, backs up to your account, and runs in Urdu, Hindi, Pashto, Dari, Arabic, Bengali, Spanish and English.
Free, with no ads or in-app purchases, on Android, iPhone and the web.

It does not replace your roznamcha for walk-in cash sales, and it does not count your stock. Keep those on paper and let the app keep the balances. If you are choosing between apps, see our guide to the best hisab kitab app.

Let MobiKhata keep your udhar

Free on Android and iPhone. Every customer and supplier balance, added up and backed up, in Urdu, Hindi or English.

On a computer? Use the same account in the MobiKhata web app.

Frequently asked questions

Dukan ka hisab kaise likhe?

Keep four records: a daily register (roznamcha) for cash sales, expenses and the cash count; a khata for each customer who buys on udhar; a khata for each supplier; and a monthly stock count. Write every entry with the date, a short note and the amount.

Rozana ka hisab kaise rakhe?

Count the opening cash in the morning, record every udhar sale, payment and expense as it happens, and at closing compare the cash in the galla with the expected amount: opening cash plus cash received minus cash paid out.

Dukan ka profit kaise nikale?

Once a month, take your sales and subtract the cost of the goods you sold and your expenses. Cost of goods sold is opening stock plus purchases minus closing stock, all counted at purchase price.

Which app is best for dukan ka hisab?

For customer udhar and supplier balances, use a khata app that is free, works in your language and works offline. MobiKhata does this on Android, iPhone and the web. Keep walk-in cash sales in a simple daily register alongside it.

Do I need an accountant to keep my shop’s hisab?

Not for daily hisab. The routine in this guide is enough to know your cash, udhar and profit. For tax returns or a growing business, an accountant can work from the records you keep.

Should I keep dukan ka hisab in Excel?

Excel works if you are comfortable with it and have a computer at the shop, but most entries happen at the counter, where a phone is faster. Many shopkeepers keep udhar in an app and do the monthly profit sum on paper or in a sheet.

Start with your udhar khata

Download MobiKhata free and keep every customer and supplier balance up to date.

Free on Android and iPhone. Also on the web.

Dukan Ka Hisab Kaise Rakhe? A Simple System for Your Shop’s Accounts