General

Petty Cash Theft / Unexplained Shortage

Recording a loss when the physical petty cash count is missing money that cannot be accounted for by receipts.

Account NameTypeDebit ($)Credit ($)
Loss from Theft / Cash ShortExpense (+)50.00-
Petty CashAsset (-)-50.00

💡 Accountant's Note

If money is missing and there is no receipt, it cannot be recorded as a business expense like 'Supplies'. It must be recorded as a loss to reduce the asset to its true physical balance.

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