Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 45 - No. 35)

What does it mean when the total debits exceed the total credits in the bank column of a cash book?
The business has more cash than liabilities.
The business has a debit balance.
The business has a credit balance.
The business has an overdraft.

Explanation

An overdrawn bank account arises when debits are greater than credits in the cash book.

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