Rule 1
Cash Book
| Debit Side | Credit Side |
| Shows all the receipts | Shows all the payments or expenses |
Pass Book
| Debit Side | Credit Side |
| Shows all the withdrawals (expenses for the bank) | Shows all the deposits and collections (receipts for the bank) |
Rule 2
Bank Reconciliation Statement: For Balance or Overdraft as per cash book
| Balance as per cash book | XXXX |
| Add: All those transactions that decrease the cash book OR Cashbook < Pass Book, then ADD | XXX |
| Less: All those transactions that increase the cash book OR Cashbook > Pass Book, then deduct | (XXX) |
| Balance as per passbook | XXXX |
| Overdraft as per cash book | (XXXX) |
| Add: All those transactions that decrease the cash book OR Cashbook < Pass Book, then ADD | XXX |
| Less: All those transactions that increase the cash book OR Cashbook > Pass Book, then deduct | (XXX) |
| Overdraft as per passbook | XXXX |
Bank Reconciliation Statement: For Balance or Overdraft as per passbook
| Balance as per Passbook | XXXX |
| Add: All those transactions that decrease the passbook OR Pass Book < Cash Book, then ADD | XXX |
| Less: All those transactions that increase the passbook OR Pass Book > Cash Book, then deduct | (XXX) |
| Balance as per cash book | XXXX |
| Overdraft as per Passbook | (XXXX) |
| Add: All those transactions that decrease the passbook OR Pass Book < Cash Book, then ADD | XXX |
| Less: All those transactions that increase the passbook OR Pass Book > Cash Book, then deduct | (XXX) |
| Overdraft as per cash book | XXXX |
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