Cash Short and Over Entries Listed below are the weekly cash register tape amounts for service fees and the related cash counts during the month of July. A change fund of $100 is maintained.
Date Change Fund Cash Register Actual Cash
Receipt Amount Counted
July 2 $100 $281.80 $379.00
July 9 100 311.50 411.50
July 16 100 304.10 406.90
July 23 100 318.20 416.00
July 30 100 293.60 397.50
1. Determine the ending balance of the cash short and over account.
2. Does it represent an expense or revenue?

1. Ending balance of cash short and over account:

Ending cash = 100 beginning balance + Cash register amount - Actual cash counted

July 2 = 100 + 281.80 - 379.00

= $2.80 shortage because actual cash is less than it should be

July 9 = 100 + 311.50 - 411.50

= $0

July 16 = 100 + 304.10 - 406.90

= $2.80 surplus because actual cash is more

July 23 = 100 + 318.20 - 416.00

= $2.20 shortage

July 30 = 100 + 293.60 - 397.50

= $3.90 surplus

Balance = Surplus - shortages

= (3.90 + 2.80) - (2.80 + 2.20)

= $1.70

2. This is revenue because it is a surplus.

the correct answer is - no.

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