1. If the topic generally refers to cash shortage on hand, the following accounting entries should be made:

A. The result of counting cash on hand is inventory loss, and the accounting entries are as follows:

Borrow: Loss and overflow of pending property.

Credit: Cash on hand

B after approval, the accounting entries are as follows:

Borrow: other receivables or management fees.

Loan: loss and surplus of pending property.

2. It can be seen that it is ok to use the transfer voucher for accounting treatment;

3. The above is for reference only, please make a judgment according to the actual situation.