If the balance in Cash Short and Over at the end of a period is a credit, it indicates that cash shortages have exceeded cash overages for the period.

Cash Short and Over

An account that records discrepancies between actual cash received and the expected amount, often due to errors or theft.

Cash Shortages

Instances when the actual cash available is less than the amount expected or needed.

Cash Overages

Excess of actual cash received over the expected amount, often caused by either errors in transactions or more sales than recorded.