India as Known to Panini: A Study of the Cultural Material in the Ashtadhyayi c8.s14.62

c8.s14.62

Next ensued the intricate checking and verification of accounts which corresponds to the business called *vaiyushṭa* by Pāṇini (*tatra cha kāryam*). In the *Arthaśāstra*, *Vyushṭa* (i.e. cash balance on the opening day) formed the bed-rock of this checking, heading each of the three lists of audit-points (II.7.) In the Asokan Edicts, the yearly diary began on the *Vyushṭa* day.¹