द बैलेंस ऑन द डेबिट साइड ऑफ द बैंक कॉलम इन कैश बुक इंडिकेट्स
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The debit balance as per the cash book means the balance of deposits held at the bank.
It indicates the favourable balance as per cash book or favourable balance as per the passbook. On the other hand, the credit balance as per the cash book indicates bank overdraft.
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