Direct Expenses:
 Direct expenses are those expenses that are paid only for the business part of your home. ... 
for example....
Wages

Factory rent

Cost of raw material

Premises renting

Fuel

Carriage inwards

Direct expenses are shown on the debit side of a trading account.


Indirect Expenses:
 Indirect Expenses are thoseexpenses that are paid for keeping up and running your entire home. Examples of indirect expenses generally include insurance, utilities, and general home repairs.
for example...
Salaries

Telephone bills

Printing & stationery

Legal & Accounting charges

Carriage outwards

Indirect expenses are shown on the debit side of an income statement.

i hope it's helpful for us

Direct and Indirect Expenses:

Direct Expenses:
- Direct expenses are those expenses that are directly related to the production or purchase of goods or services.
- These expenses can be easily identified with a particular cost center or product.
- Examples of direct expenses include raw materials, direct labor, direct manufacturing costs, and sales commissions.

Indirect Expenses:
- Indirect expenses are those expenses that are not directly related to the production or purchase of goods or services.
- These expenses are incurred for the overall operation and maintenance of the business.
- Indirect expenses cannot be easily allocated to a specific cost center or product.
- Examples of indirect expenses include rent, utilities, salaries of non-production staff, advertising, and office supplies.

Distinction between Cash Book and Pass Book:

Cash Book:
- Cash book is a subsidiary book that records all cash transactions of a business.
- It is maintained by the business itself and provides a record of all cash receipts and payments.
- It serves as a primary source of information for preparing the cash account in the general ledger.
- Cash book is updated on a daily basis and helps in maintaining an accurate record of cash flow.

Pass Book:
- Pass book, also known as a bank statement, is a record of all transactions related to a bank account.
- It is maintained by the bank and provided to the account holder periodically, usually monthly.
- Pass book shows the opening and closing balances, as well as the details of deposits, withdrawals, and interest earned.
- It serves as a means of verifying the accuracy of the bank's records and reconciling with the account holder's records.

Differences between Cash Book and Pass Book:
1. Ownership: The cash book is maintained by the business, while the pass book is maintained by the bank.
2. Recording: Cash book records all cash transactions, whereas the pass book records all bank transactions.
3. Frequency: Cash book is updated daily by the business, whereas the pass book is updated periodically by the bank.
4. Purpose: Cash book helps in managing cash flow and maintaining internal records, while the pass book provides an external record of bank transactions.
5. Verification: Cash book can be used to verify the accuracy of cash transactions, while the pass book can be used to reconcile with the bank's records.