Format Of Bank Pass Book :

Date	Particulars	Dr.  Withdrawals    Rs.	Cr.     Deposits Rs.	Balance  Dr/Cr Rs.	Initials

 

In the date column, the dates of the transactions are recorded. In the particulars column withdrawals and deposits are recorded. The balance after each transaction is recorded in the next column and the bank official signs in the last column.

Following the principles of Double Entry, banker credits the account of the customer for all the amounts received from the customer
and on his behalf. Similarly the banker debits the account of the customer for all withdrawals and amounts paid to others on behalf of the customers.

The main point to be remembered is that entries are made only after cash is received or paid, except in the case of interest and bank
charges. Interest and bank charges are mere book adjustments and in these ,there are neither receipt of cash nor payment of cash.