Bank pass book or statement of account is a copy of the customers account in the books of the bank. The bank gives to its customers such a pass book or a statement of account. This pass book is supplied by the bank to its every customer who opens any account. This book records all deposits and withdrawals. The customer should send this pass-book periodically for entering transaction in it. The pass book is a copy of customer’s account in the bank’s ledger. It is ruled in such a way that the balance of an account may be known immediately after each transaction. The bank keeps the customer informed of the entries made in its book. The customer is expected to compare the pass book with the cash book and to inform the bank immediately regarding the errors that may have come to his notice.