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.
BREAKING DOWN '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.