बैंक बुक
Bank Book
परिभाषा: A bank book is the book that records all bank receipts and payments for each bank account in date order, showing the bank balance as per the society's records.
आसान शब्दों में
The bank book is the running record of every deposit and withdrawal through a bank, showing what the books say the bank balance is.
हिन्दी में
बैंक बुक वह बही है जिसमें हर बैंक खाते की जमा (receipt) और निकासी (payment) तारीख के क्रम में लिखी जाती है, और जिसमें समिति के रिकॉर्ड के अनुसार बैंक शेष दिखता है। आसान शब्दों में — "बैंक की हलचल का चलता हिसाब"।
In English
The bank counterpart of the cash book; records bank transactions and shows the book balance, later reconciled with the bank statement.
यह क्यों ज़रूरी है
It separates bank money from cash, supports multiple banks, and is the basis for bank reconciliation — a key audit point.
आम गलतफ़हमियाँ
- ❌ "Bank book = bank passbook." → The bank book is the society's record; the passbook/statement is the bank's record. They are reconciled, not assumed equal.
- ❌ "One bank book covers all banks together." → Each bank account has its own running balance.
सीखने के लक्ष्य
- Define the bank book and what it records.
- Distinguish the bank book (society's record) from the passbook (bank's record).
जुड़े विषय
Bank account · Bank statement · Bank reconciliation · Cash book
पूरा लेख पढ़ें: कैश बुक बनाम बैंक बुक
और पढ़ें: /guide/receipts-and-payments