A debit balance in the cash book represents which balance in the pass book?

1. The entity treats the bank as a debtor in its own books, so a deposit increases the bank balance on the debit side of the cash book. 2. The bank treats the same entity as a creditor in its books, so a deposit is shown as credit in the pass book. 3. A debit cash book balance therefore corresponds to a credit (favourable) pass book balance, not a debit one. _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", §3 ¶6_