Diwali is basically celebrated as a New Year day for the Hindus world over. Being one of the important festivals of Hindus, Deepavali is celebrated with much fervor by them. There are two reasons for these celebrations, one the comeback of Lord Ram to Ayodhya along with his wife Sita and younger brother Lakshman and secondly according to the Hindu calendar the day of Diwali is regarded to be the starting of the New Year for the Hindus worldwide. The occasion is commemorated by wearing new clothes, spring-cleaning and white washing the houses, decorating the entrance of the homes with rangolis and finally exchanging the Diwali gifts with each other.
All these things symbolize some thing or the other like the wearing of new clothes on the occasion of New Year or Diwali eve symbolizes the start of some thing new. Cleaning of the houses signifies the discard of the excess baggage before starting with the New Year. On this occasion old business accounts and deals are settled and new account books are opened. Special ceremony is performed to worship the books and the participants are encouraged to get free from vices like anger, hate and jealousy from their lives.