《银行会计学》（英文版） Chapter F6 Accounting Systems, Internal Controls, and cash

Cash Short and over Date Description Debit Credit May 08 Cash 3,14200 Cash Short and over 8.00 Sales 3,150.00 To record day' s cash sales. Actual cash received is less than cash register receipts. c6-11

C6 - 11 Date Description Debit Credit Cash Short and Over Cash 3,142.00 Cash Short and Over 8.00 Sales 3,150.00 May 08 To record day’s cash sales. Actual cash received is less than cash register receipts

Cash Short and over Date Description Debit Credit May 08 Cash 3,14200 Cash Short and over 8.00 Sales 3,150.00 To record day' s cash sales. Actual cash received is less than cash register receipts. A debit in the Cash Short and over account represents an expense. c6-12

C6 - 12 Date Description Debit Credit Cash Short and Over Cash 3,142.00 Cash Short and Over 8.00 Sales 3,150.00 May 08 To record day’s cash sales. Actual cash received is less than cash register receipts. A debit in the Cash Short and Over account represents an expense