Q.Distinguish between the Cash Book (Bank Column) and the Pass Book.

The Cash Book and the Pass Book record the identical bank account, but from two different, opposite points of view.

The Cash Book (Bank Column) is maintained by the firm itself, recording a deposit as a debit and a cheque paid as a credit. The Pass Book is a copy of the firm's account as it appears in the bank's own books, so it records the SAME transactions from the bank's point of view — a deposit is credited (the bank now owes the firm more) and a cheque paid is debited (the bank now owes the firm less).

Both books record exactly the same underlying transactions, but because the Pass Book views every transaction from the BANK's side rather than the firm's, its debit and credit are the exact mirror image of the Cash Book's. A transaction recorded correctly, and on the same date, in both books never causes a difference — every genuine difference between the two balances arises either from a timing gap (one book recording a transaction before the other) or from an error in one of the books.

A frequent error is assuming the Pass Book must always show the same figure as the Cash Book on any given day. Because the two are maintained independently and one side often records a transaction before the other becomes aware of it, a difference on any particular date is normal, not a sign of a mistake by itself.