Debit balance of the Pass Book indicates the overdraft balance, i.e. the amount withdrawn in excess of deposits. It can also be termed as unfavourable balance. The credit side of the Pass Book shows receipts of the clients. On the other hand, its debit side shows withdrawals or payments made by the clients. Thus, when the withdrawals side exceeds the payments side, it will result into debit or overdraft balance as per the Pass Book.