[問題] 98台大會研零用金問題

[eronjay (小babe)]

If a petty cash fund is established in the amount of $250, and contains $150
cash and $95 in receipt for disbursements when it is replenished, the journal
entry to record replenishment should include credits to the fallowind accounts

(A)Petty Cash $75
(B)Petty Cash $100
(C)Cash $95;Cash Over and Short $5
(D)Cash $100

答案是(D)
請問為什麼不能選(C)呢?

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