Diwali is a festival of Hindus, but especially of the Businessmen, On this day they do puja of Account books and start writing their new accounts. This is called as "Chopda Pujan" or "Sharda Pujan" or "Muharat Pujan" meaning puja of account books. Chopda pujan is a day for everyone not only to reconcile one's financial books but also the spiritual books. People should pray to God to forgive us for all the mistakes this past year and to give the wisdom and strength to not make them the next year.
The Chopda Pujan/ Sharda Pujan/Muharat is a ceremony when ledgers and new account books are opened by the mercantile community following a special prayer and worship before the idols of Lord Ganesha and Goddess Lakshmi to earn their blessings. All the traditional Vedic rituals or Maha Puja is performed and all the devotees have a prosperous new year and there be peace throughout the world by performing Chopda Puja.
In Gujarat, Rajasthan and Maharastra, Diwali represents the start of a new business year so all businesses close their accounts and present them to Lakshmi and Ganesh during the Chopda Pujan. Inside their account ledgers they write 'Subh' (auspiciousness) and 'Labh' (merit) to invoke the two deities. Thus,Diwali is the festival when the new business year begins it is said that Diwali is the "Time to shop or start new ventures".