Cash Book: All cash transactions are entered in the cash 
book straightway, and ledger accounts are prepared on the 
basis of such records.  Hence, Cash Book is considered as a 
Subsidiary book.  Cash book is again a ledger and a 
principal book since, it serves as cash account and book 
account, the balances of which are recorded in the traial 
balance directly.  Cash book has debit and credit sides.  
All receipts are entered on the debit side and all payments 
are enetered on the credit side.  It is maintained under 
the Double entry principle.

Feature of Cash Book:
1. All cash receipts are cash payments are entered 
chronologically in the cash book
2. It never shows a credit balance
3. It serves both the functions of Jounal and Ledger 
sumultaneously.

Cash Book is prepared by Propwriter. Pass Book is 
prepare by Bank peoples. After transaction take place both 
of them pass the Entries .
   Cash Book shows Dr side Receipt & cr side Payment But in 
pass book Dr side payment & cr side Receipt .
   This 2 are measure difference between Cash Book & Pass 
Book

Cash book deals with cash transactions and Pass book deals 
with bank transaction. In Cash book we enter day to day 
expenses incurred i.e., receipts and payment. Whereas in 
pass book we enter all the day to day bank transaction 
whether it is a cash, cheque or dd. In this credit 
transactions also take place.

cash book is different from bank book