Q.Debit balance in the bank column of the Cash book means :

A debit balance in the bank column of the cash book is a favourable balance, which the bank shows as a credit balance in the bank statement — the correct answer is option (c).

The cash book and the bank's statement (pass book) record the same relationship from opposite viewpoints:

• To the business, money in the bank is an asset, so a favourable balance is a debit balance in the cash book's bank column.
• To the bank, that same money is a liability owed to the customer, so it appears as a credit balance in the bank statement. …