How to compare passbook and cash book?

The major differences between a passbook and a cash book are as follows −

Passbook

Passbook is the book which is issued by the concerned bank, which contains the details of account holder(s) and information related to the transactions (deposits and withdrawals) of the holder(s).
These are prepared by banks. In this book, all the deposits of the holder are shown on the credit side and the withdrawals of the holder are shown on the debit side.
Preparing these books is compulsory.
Cheque issued to the creditor is recorded when the amount is paid by the bank. Cheque deposited for collection is recorded on the date of money collected from the debtor’s bank.
Cheque issued to the creditor is recorded when the amount is paid by the bank. Cheque deposited for collection is recorded on the date of money collected from the debtor’s bank.
The format is as follows −

Front page/Page 1: Name of bank: Bank address: Account number: Customer name: Customer address:
Page 2
Date	Particulars	Cheque number	Withdrawals (debits)	Deposits (credits)	Balance	Initials

Cashbook is the book which keeps the records related to cash transactions of the firm. These are prepared by firms.
In this book, debit sides show receipts and credit side shows payments.
In this book, debit sides show receipts and credit side shows payments.
In this book, debit sides show receipts and credit side shows payments.
Cash at the bank is the debit balance and overdrafts are the credit balance.

The format is as follows −

Updated on: 18-May-2022

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