Digital Dawn for Traditional Ledgers: Hal Khata Goes High-Tech

Once, Hal Khata—the traditional red-bound ledger on glossy paper—symbolized the ritualistic start to the Bengali New Year for businesses. It was an occasion of settling dues, writing account summaries by hand, and greeting customers with “Asun bosun, cha khan” (Please come in, have some tea). But times have changed. Accounting is now digital, and so is Hal Khata.

Today, Hal Khata means having a customer's credit details at a single click, auto-reminders for installment dates, and sending festive greetings or reminders via SMS or WhatsApp. Sales, purchases, profit-loss statements—all are now accessible on a single screen. Stock monitoring, inventory tracking, invoice generation, expense management, and balance sheets, along with automated VAT, ROI, and profit calculation, are all done through mobile phones or laptops—anytime, from anywhere.

The iconic red cover has been replaced with vibrant visuals. Paper ledgers have transformed into digital screens. Gone are the days of digging through old notebooks; records now live on cloud servers. Accounting is no longer confined to a specific book or time—it has been liberated from the constraints of time and distance. Hal Khata has become more colorful, even visual.

Thanks to technology, Hal Khata in the Bengali New Year has embraced a new dimension. Computers and software have reached the realm of mobile apps. From cottage industries to large businesses, everyone is turning to accounting software and mobile applications.

Apps like ‘Hisab’, ‘Hisab Bondhu’, ‘Hisabpati’, ‘Paikari’, ‘Mudhir’ (for managing retail shops), ‘Hal Khata App’, ‘Bakir Khata’, ‘Tali Khata’, ‘Tali Hisab’, and platforms like Thika—a digital POS and wholesale management solution—are revolutionizing the age-old ritual of Hal Khata.

Among these, Mokam has gained significant popularity among wholesalers and retailers. Multiple suppliers, distributors, and traders maintain their records using this B2B digital platform. However, the most widely used app in the country is Tali Khata, which even offers features to send digital invitations for Hal Khata celebrations. Many apps now support voice input, allowing users to record transactions verbally. They can automatically generate polished account summaries and send them to customers via email or WhatsApp. Some of these tools also utilize artificial intelligence to enhance accuracy and efficiency in bookkeeping.

With these digital solutions in place, the charm of traditional Hal Khata has waned. Surrounded by technology, computers, laptops, and mobile apps, handwritten ledgers are nearing extinction. As a result, it is now rare to see businesses opening a fresh ledger book on the first day of the Bengali calendar.

Yet, in areas like Shakhari Bazar and Tanti Bazar in Old Dhaka, some traders still uphold the tradition, celebrating Hal Khata with a modern twist. The risk of losing or damaging records has decreased, and accounting has become more transparent. However, a new challenge has emerged: cyber risk. Users of these applications now face the task of ensuring device security and improving digital literacy—new challenges for the era of digital Hal Khata.