An establishment is a whole together with its employees. All the income and expenditure should be recorded in order to maintain such unity. Financial position and balance of the company can be observed by use of relevant records.

It is very hard for a company not making profit to survive. Therefore, each income and expenditure items should be calculated carefully. After such calculation financial position of the establishment can be revealed. Examination of financial position of the company and prevention of any calculation error are essential in terms of future studies. Records of each income and expenditure item are essential for transparency and accountability during the audits because in case of any gap in the statements its reason can be identified easily.

Each income and expenditure item should be calculated carefully. Proper calculations are essential in terms of prevention of inequity and determination of a performance-based salary system” because efficiency means income. Jitna provide services to establishment in order to enable an easy way of record keeping and prevention of errors in calculations.