Long money: cash

The following is an English explanation. When bank tellers check the discrepancies between cash accounts at the end of the day, they usually use long and short accounts for accounting treatment.

Cash shortage and surplus are the accounts that record cash shortage or surplus in the income statement. Bank tellers may use cash shortage and excess accounts to record any difference between their actual cash at the end of the day and the expected cash amount based on cashed checks, deposits received, etc. Cash shortage and surplus accounts are also used to record the differences found when replenishing the company's petty cash fund.