 Hello, in this lecture we will define cash overshort. According to fundamental accounting principles, while 22nd edition, the definition of cash overshort is income statement account used to record cash overages and cash shortages arising from errors in cash receipts or payment. Therefore, the cash overshorts account is really that account that's going to shore up the problem of the recording of cash. If there is a difference between what we believe the cash should be in terms of sales oftentimes and what we actually have in cash, we're going to have to put that difference to some account. The cash overshort will track those differences. For example, if we had a cash register recording the cash as the sales go through for a certain time period, whether that be a day a week or a month, we can generate a report that will basically have the cash sales show us what the cash sales should be for that time period. If we actually count the cash and we have something different, in this case they count being five six...