急問!!accounting cash acoount balance 問題!!

Cash account balance normally in debit side. Somehow, it can be in credit side if overdraft the account. In real world, real cash in hand cannot be negative (you never have negative cash in your pocket, do you)but the bank balance can.

However, it accounting treament the ovrrdraft is normally happen someone pay for somethings first, therefore create a due from someone account is the better way

Cash A/C係公司帳上係係DEBIT的,因為CREDIT係負數來的,但相對係BANK入面 CASH A/C就係CREDIT
所以要視乎你而個CASH A/C係BANK定係公司帳上,先可以決定係DEBIT OR CREDIT啦

Cash account must be in debit. However, if there is cash balance in a bank, the balance in the books must also be in debit. However, the balance as shown in the Bank Statement is in credit. Why? In the books of the bank your company is a creditor of the bank as the bank has to pay you all the balance. If there is no unpresented cheques or other uncleared items, the debit balance in the ledger must equal to the credit balance as appeared in the bank statment.