Khata Book Format: How to Write a Customer Ledger (With Examples)
Every shopkeeper writes a khata a little differently. This guide shows the standard format, with a worked example, so your balances are always correct and easy to explain.
Quick answer
A standard khata book format has five columns: Date, Details, Given (udhaar, goods or money you gave), Received (jama, money the customer paid) and Balance. Each customer gets their own page, and the balance after every line is the previous balance plus what you gave minus what you received. In a khata app such as MobiKhata, Given is recorded as Cash Out and Received as Cash In, and the balance is calculated for you.
Key takeaways
- Use one page per customer, and five columns: Date, Details, Given, Received, Balance.
- Running balance = previous balance + given − received.
- A supplier khata works the same way, but the balance shows what you owe.
- A khata app keeps the same format and does the arithmetic, with statements you can share.
What is a khata book?
A khata (also bahi khata or hisab book) is the ledger a shopkeeper keeps for customers who buy on credit. It is the record behind udhaar: who took what, when, and how much they still owe. Unlike a cash book, which records all the money coming in and going out of the shop each day, a khata is organised by person. That is why it is sometimes called a party ledger or customer ledger.
The standard khata book format
Whatever language you write in, a clear khata page has these columns.
| Column | Urdu term | What to write |
|---|---|---|
| Date | Tareekh (تاریخ) | The day of the sale or payment. |
| Details | Tafseel (تفصیل) | What was bought or how it was paid, for example “10 kg rice” or “cash payment”. |
| Given | Udhaar diya (ادھار دیا) | The value of goods or money you gave on credit. The customer now owes this. |
| Received | Jama (جمع) | Money the customer paid you. |
| Balance | Baqaya (بقایا) | What the customer owes after this line. |
At the top of each page, write the customer’s name, phone number and any agreed terms, such as “pays on the 1st of each month”. Some shopkeepers also add a credit limit so they know when to stop giving more.
A worked example
Here is a month of entries for one customer, Ahmad, at a grocery shop. Notice that every line ends with the new balance.
| Date | Details | Given (Rs.) | Received (Rs.) | Balance (Rs.) |
|---|---|---|---|---|
| 1 Oct | Opening balance | 2,000 | ||
| 3 Oct | 10 kg flour, 2 kg sugar | 2,400 | 4,400 | |
| 8 Oct | Cooking oil 5 L | 2,950 | 7,350 | |
| 10 Oct | Cash payment | 5,000 | 2,350 | |
| 18 Oct | Tea, rice, soap | 1,800 | 4,150 | |
| 25 Oct | Cash payment | 2,000 | 2,150 |
At the end of October, Ahmad owes Rs. 2,150. If he asks how, you can point to each line. That is the whole point of a good format: the balance explains itself.
How to calculate the running balance
The rule is simple:
New balance = previous balance + Given − Received
On 10 October, for example: 7,350 + 0 − 5,000 = 2,350. Work out the balance on every line, not just at the end of the month. If you make a mistake, you will catch it on the next line instead of weeks later.
Two habits prevent most errors. First, never erase: if an entry is wrong, cross it out with one line and write the correct one below, so the history stays honest. Second, close each page with a total, and carry the balance to the top of the next page as an opening balance.
Khata terms in Urdu, Pashto and Dari
If you write your khata in your own language, these are the words most shopkeepers use for each column.
| Column | Urdu | Pashto | Dari |
|---|---|---|---|
| Account or ledger | کھاتہ (khata) | حساب (hisab) | حساب (hisab) |
| Credit given | ادھار (udhaar) | پور (por) | نسیه (nasya) |
| Payment received | جمع (jama) | ترلاسه شوې پیسې | دریافت (daryaft) |
| Balance remaining | بقایا (baqaya) | پاتې (pate) | باقی (baqi) |
MobiKhata can be used in all three languages, so the screens your staff see match the words they already write.
The supplier khata format
You probably also buy stock on credit from wholesalers. A supplier khata uses the same columns, but from the other side: goods you take on credit increase what you owe, and payments you make reduce it.
| Date | Details | Goods taken (Rs.) | Paid (Rs.) | You owe (Rs.) |
|---|---|---|---|---|
| 2 Oct | 20 cartons biscuits | 18,000 | 18,000 | |
| 9 Oct | Bank transfer | 10,000 | 8,000 | |
| 16 Oct | 10 cartons juice | 9,500 | 17,500 |
Keeping supplier pages in the same book, or the same app, lets you see both sides at once: what you will receive from customers and what you have to pay suppliers.
Common khata mistakes
- Writing only the amount. Without details, a customer cannot recognise the purchase and is more likely to dispute it.
- Updating the balance only at month end. One wrong line early in the month then spoils every total after it.
- Mixing customers on one page. Family members who buy separately should each have their own page, or a clear note on every line.
- Mixing currencies. Keep rupee and dollar accounts on separate pages, or in separate businesses in an app.
Khata book vs cash book
Shopkeepers often ask whether they need both. They do different jobs:
- A khata answers “who owes me, and how much?”. It is organised by customer and supplier.
- A cash book answers “how much cash came in and went out today?”. It is organised by day.
Many small shops keep only a khata and count cash at the end of the day. If you want both in one place, see our guide to free cash book apps and the beginner’s guide to digital bookkeeping.
Keep this format on your phone
MobiKhata follows the same khata format and calculates every balance for you. Free on Android and iPhone.
On a computer? Use the same account in the MobiKhata web app.
The same format in MobiKhata
A khata app is the same ledger, with the arithmetic done for you. Here is how the columns map:
| Paper khata | MobiKhata |
|---|---|
| A page per customer or supplier | A party |
| Given (udhaar) | Cash Out entry |
| Received (jama) | Cash In entry |
| Details | Note on the entry |
| Date | Entry date, which you can change for older entries |
| Balance column | Calculated automatically after every entry |
| Total of all customer pages | To Receive total on the home screen |
| Total of all supplier pages | To Pay total on the home screen |
When you need to show a customer their page, MobiKhata creates a PDF statement with the date, note, Cash Out, Cash In and running balance for each entry, which you can share on WhatsApp or SMS. Pair it with one of our payment reminder templates. For suppliers, record goods you take on credit as Cash In and payments you make as Cash Out, and their balance appears under To Pay.
If you are ready to switch, our mobile khata app guide shows how to carry over each opening balance in about an hour. For why it is worth it, see paper khata vs digital ledger apps and how a digital ledger helps a kiryana shop’s profit.
Frequently asked questions
What is the format of a khata book?
A khata book has one page per customer with five columns: Date, Details, Given (udhaar), Received (jama) and Balance. The balance after each line is the previous balance plus what you gave minus what you received.
How do you calculate the balance in a khata?
New balance = previous balance + amount given − amount received. Calculate it on every line so mistakes are caught straight away.
What is the difference between a khata and a cash book?
A khata is organised by customer or supplier and shows who owes what. A cash book is organised by day and shows all cash coming in and going out.
How do I write a supplier khata?
Use the same columns, but record goods you take on credit as increasing what you owe and payments you make as reducing it. The balance shows how much you still owe the supplier.
Can I keep a khata book on my phone?
Yes. In MobiKhata each customer is a party, Given is a Cash Out entry, Received is a Cash In entry, and the balance is calculated for you. It is free on Android and iPhone.
Related reading
- What Is Udaar? Choosing the Best Digital Udaar Book App
- Mobile Khata App: How to Keep Your Khata Book on Your Phone
- Payment Reminder Messages: 20 Polite Templates
- A Beginner’s Guide to Digital Bookkeeping
Your khata, calculated for you
Download MobiKhata free and keep every customer page up to date on your phone.
Free on Android and iPhone. Also on the web.