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Errors in making change from cash funds result in less or mo

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Errors in making change from cash funds result in less or more cash than can be accounted for.后接
接前面Usually,such shortages or overages are not material in amount.An account called Cash Short and Over is commonly used to record these discrepancies; shortages are debited to the account,and overages are credited.For example,suppose a $ 100 petty cash fund contains $ 80 in receipts for office expense and only $ 16 in currency and coins.The entry to replenish the fund and to record the $ 4 shortage would be 翻译
通常情况下,这种短缺或超量金额不重大.所谓现金短缺的帐户及以上常用来记录这些差异;短缺记入帐户,超支记.例如,假设100美元的小额现金基金包括80美元的办公费用收据,只有美元的货币和硬币16.该项目以补充资金,并记录了4美元短缺将