Sugar and farm income build
Construction across the district follows the cane and grain cycle, concentrating demand after the crop rather than spreading it. The pre-season order is taken once and cannot be corrected, so last year's movement over the same weeks is the basis.
Small accounts, and a great many of them
The retail side is mostly people building one house, so the shop carries dozens of small balances rather than a few large ones, and no single account is big enough on its own to justify going and checking it. What defeats a paper register here is not the size of the money but the number of names, which is why the balance has to appear as the bill is being written rather than being posted up afterwards.
Village deliveries
Loads go out to villages on hired vehicles to buyers who come to town occasionally. The challan with the date, vehicle, destination and receiver is the only evidence the load arrived when questioned months later.