Question

difference between balance as per passbook and balance as per cashbook

Answer 1

Balance as per passbook means that we have write the first statement by looking this . 

For Example - If it is said that Dr. balance as per passbook , that means write the amount in Minus side because Passbook's Unfavourable balance is Dr. 

Similarly  in the case of balance as per cashbook.

For Example - It is said that Dr. balance as  per cashbook , we have to enter the amount in Plus side because Cashbook's favourable balance is Dr.

More Info :- 

Cash book = = =
-  Dr. - Favourable Balance 
-  Cr. - Unfavourable Balance 

Passbook = = =
- Dr. - Unfavourable Balance.
- Cr. - Favourable Balance

Answer 2

(1) credit balance as per passbook means bank balance & debit balance means bank overdraft.
(2) debit balance as per cashbook means bank balance & credit balance means bank overdraft.