Chettiar communities claim the Vaishya (merchant) varna within Hindu society. The Nattukottai Chettiar are elite bankers. The Chettiars are considered to be among the pioneers of organised banking in the country. They are also credited with introducing the concept of double entry bookkeeping, 'Pattru Varavu' in Tamil, commonly known as debit and credit. This community from the south of Tamil Nadu has left a silent signature on everything from manufacturing to banking, fertiliser and films.
Christine Dobson, Asian Entrepreneurial Minorities, Curzon Press UK, 1996. (A chapter in the book is devoted to the Chettiars who set up businesses in Burma.)
Rajeswary Brown (1993) "Chettiar capital and Southeast Asian credit networks in the inter-war period". In G. Austin and K. Sugihara, eds. Local Suppliers of Credit in the Third World, 1750-1960. (New York: St. Martin's Press).