Jama & Naam in accounting — what they mean, with examples

The quick answer

Jama & Naam at a glance

Your closing balance for the day is simply: opening balance + total Jama − total Naam.

How to record Jama and Naam every day

1. Open your cash book for todayStart a new day in your daily cash book so every entry is dated correctly.
2. Record money received as JamaWhen cash comes in — a sale, a repayment, an advance — add it as a Jama (credit) entry with the amount and who it came from.
3. Record money paid out as NaamWhen cash goes out — a purchase, a supplier payment, an expense — add it as a Naam (debit) entry with the amount and the reason.
4. Tag the partyAttach the customer or supplier to each entry so their running balance (total Jama minus Naam) stays accurate.
5. Review the day's balanceAt day end, your closing balance is opening balance + total Jama − total Naam. Export or share the day's report if needed.

Is Jama the same as credit, and Naam the same as debit?

For your own cash book, yes: Jama is the money-in (credit) side and Naam is the money-out (debit) side. When you look at a single customer or supplier account, the same two words simply describe what was credited to, or debited from, that party's ledger — so a party's balance is their total Jama minus total Naam. A positive or negative figure only shows which side the account sits on; zero means it is settled.