Pass Book: The pass book is a copy of the customer's account as maintained by the bank. In other words, it is nothing but a true copy of the transactions with the bank, as they appear in the customer's account in the bank's ledger. In case of a current account the bank may not issue a pass book. In that. case it would furnish a statement of account from the to time. Whether it is a pass book or a statement of account, the proforma is as given in Figure.

üWhen an amount is deposited in the bank, it is entered in the deposit column (Cr.). When an amount is withdrawn, it is entered in the withdrawal column (Dr.). After every deposit or withdrawal, the balance is worked out and shown in the balance column in the pass book. It is also indicated whether it is a Dr. balance or a Cr. balance. Usually, the pass book shows a credit balance, which means the customer has money in his account. But when the customer has withdrawn more than what he has deposited, the pass book shows a debit balance called overdraft.