Over And Short

Definition of 'Over And Short'


An accounting term denoting a discrepancy between reported and examined figures – for example, a discrepancy between sales records and audited statements. If the records show a higher number than the audit, then it is short.

Investopedia explains 'Over And Short'


Over and short is sometimes the result of number tampering; however, it is usually the result of simple human error. Making incorrect change or mishandling receipts can each cause this result.



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