A bank pass book is a copy of :

The cash column of a customer's cash book.

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The bank column of a customer's cash book

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The customer's account in the bank's ledger.

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None of these

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Solution

The correct option is C The customer's account in the bank's ledger.
A Pass Book is a copy of customer's account issued by the bank. The bank maintains the customer accounts in its books of accounts which are further shown in the pass book. Thus passbook is a record of all the transactions that take place in a customers account.

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Similar questions

From the following Cash Book (with cash and Bank columns) prepare necessary Ledger Accounts and balance them.

Cash Book (with Cash & Bank Columns)
Dr.						Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date		Particulars	L.F	Cash Rs	Bank Rs
2011 Apr.					2011 Apr.
1	To Balance b/d		400	1,000	1		By Purchases A/c		700
2	To Ram ‘s A/c		980		3		By Rent A/c			200
3	To Sales A/c			4,000	10		By Sita’ s A/c		300
7	To Interest A/c		120		8		By Salaries A/c			450
10	To Sales A/c		500		10		By Purchases A/c			1,350
25	To Bank A/c		2,000		30		By Cash A/c			2,000
					30		By Balance c/d		3,000	1,000
			4,000	5,000					4,000	5,000
May 1	To Balance b/d		3,000	1,000

Q. From the following information calculate balance as cash book.

Balance as per pass book (Cr.)
Cash deposited in bank for Rs.

100

entered in cash book as
Direct deposit by customer in bank account not entered in cash book
Bank charges not recorded in cash book
Standing order payment

1, 520

72

1, 200

16

24

The balance as per pass book & cash book was Rs 10,000. The bank has allowed Rs 1,000 interest on saving account to customer. Because of such interest, pass book balance has become ___ .

Q. Direct deposit made by customer into your bank is recorded on the ______ side of the cash book.

State whether the following Statements are True or False.

1) Bank Reconciliation Statement is prepared by Bank.
2) Bank Reconciliation Statement is prepared at the end of stipulated period.
3) Overdraft facility is allowed to proprietors personal account
4) Debit balance of Pass Book represents overdraft
5) Credit balance of Bank column of Cash Book represents the balance as per Cash book.
6) Bank charges debited by Bank increases bank balance in the Pass Book.
7) Interest credited in Pass Book is an income to the Customer.
8) Bank Reconciliation Statement is prepared to detect the errors the takes place in accounting

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