See which customers still owe you
Udhaar is how a neighbourhood shop keeps its regulars. Someone takes rice and oil today and pays on Friday, or pays half now. The record is often a khata: a name, a date, an amount, and a running total in the margin. It works until two things happen. The page is at home and the customer is at the counter. Or the total no longer matches the lines, because a payment was written on a different page, or written as a new sale.
You do not have to throw the khata away on the first day. You do need one place where "what this person still owes" is a balance, not a hunt through old lines.
One customer, one balance
Write the person down once: the name they answer to, and a phone number if you have it. Every later sale and every later payment uses that same person. A second card for "Ramesh dai" and "Ramesh grocery" will split one debt into two, and you will ask for money they already paid.
A credit sale is still a sale. It lists the items, the quantities, and the NPR amount, and it names the customer. The amount they did not pay today increases what they owe. A payment later decreases it, and it should say which sale it belongs to when you know. "Received 2,000" with no sale attached is how a balance becomes an argument.
If they pay part of the bill, record the part. Do not delete the original sale and rewrite a smaller one. The goods already left.
What to look at on Friday
Before you chase anyone, look at a list of customers with a balance above zero, largest first. That is the phone list for the day. Open one name and you should see the sales that built the balance and the payments that reduced it. If you cannot explain the number from those lines, do not collect it until you can. Collecting a wrong total costs you the customer.
Cash sales do not belong on this list. If everyone who paid at the counter also appears as udhaar, the list is useless and you will stop opening it. Only the amount still unpaid goes on the customer.
The same idea for suppliers
What you owe a wholesaler is the mirror. A purchase bill increases it. A payment you make decreases it. Mixing "they owe me" and "I owe them" in one notebook column is how a shop thinks it is ahead when it is behind. Keep customers and suppliers apart, even when the same person is both. The five records a pasal actually needs are set out in what a small shop needs to record.
Where this sits in ERPesque
ERPesque keeps a balance on the customer. A sales invoice or a credit sale at the till, recorded against that customer, is what they owe. A payment recorded against them brings the balance down. Receivables is the list of who still owes you. Vendors work the same way from purchase bills and the payments you make.
This is a balance explained by sales and payments. It is not a promise to copy a paper khata page, and it is not a claim to replace the khata app you may already use for nothing but names and amounts. If all you write is a name and a number, a khata is enough. Use a customer balance when you also need the items, the tax on the bill, and the stock to move together. Putting VAT on that bill is a separate step: 13% VAT on a sales bill.
Download ERPesque from Google Play, add the customers who buy on credit, and record the next udhaar as a sale against their name.