Balance as per passbook means that we have write the first statement by looking this .
For Example - If it is said that Dr. balance as per passbook , that means write the amount in Minus side because Passbook's Unfavourable balance is Dr.
Similarly in the case of balance as per cashbook.
For Example - It is said that Dr. balance as per cashbook , we have to enter the amount in Plus side because Cashbook's favourable balance is Dr.
More Info :-
Cash book = = =
- Dr. - Favourable Balance
- Cr. - Unfavourable Balance
Passbook = = =
- Dr. - Unfavourable Balance.
- Cr. - Favourable Balance