On the evening of Diwali, Gujarati traders perform Chopda Pujan. They “place their new account books before deities,” Outlook Traveller explains. “The first page of a new ledger carries particular significance.” On it, traders commonly write Shubh, auspiciousness, and Labh, gain.
The timing follows the calendar. “Diwali falls at the end of the Vikram Samvat year,” and the Gujarati New Year follows it.