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The cash short and over account is used when actual cash on hand is different from what is on the _____ tape plus the change

The cash short and over account is used when actual cash on hand is different from what is on the ___ tape plus the change fund.

When actual cash on hand exceeds what is on the register tape plus the change fund, this difference is a(n) _.

When actual cash on hand is less than what is on the register tape plus the change fund, the difference is a(n) ___.

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