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What is diary khata? Is diary digital udhar khata is free? Why is it beneficial? 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.