A company had $62 in extra cash at the end of the day. The proper entry for this

游客2025-06-21 1

问题 A company had $62 in extra cash at the end of the day. The proper entry for this excess includes a______.

选项 A、credit to Cash for $62
B、debit to Expense for $62
C、credit to Cash Over and Short for $62
D、debit to Cash Over and Short for $62

答案 C

解析答案为C项。Cash Over and Short“现金长短款，现金溢缺”。在发生现金长短款时，应在该科目中予以记录。长款时，贷记该科目；短款时，借记该科目。故本题选C项。

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