Vishwak Ananta

Firstly, you need to understand that In cash book: Debit side records the money received by customer( increases the cash balance) and credit side records the payment ( decreases the cash balance). In bank pass book:Debit side records the money payments made by bank on behalf of customer( decreases the bank balance) and credit side records the money received by bank on behalf of customer ( increases the bank balance). In cash book, Debit balance is favourable balance whereas in bank pass book Credit balance is unfavourable balance. In the given question, first understand which balance is given and which balance is to be arrived. Then, for each transaction you must see which balance is more. For eg: In the problem u have been given cash book balance and u are required to arrive at bank book balance. In that case if a transaction makes the cash book balance greater than bank pass book, then you should subtract.and if a transaction makes the cash book balance lesser than bank pass book then you should add that amount to cash book balance.