Hi,
There is no journal entry for cash shortage as you can never have money less than 0. However if the credit side of the ledger is more than the debit side of the Cash book, the entry passed is Cash/Bank A/C dr......To Bank Overdraft A/C.
[debit] cashcredit accounts receivable
Debit refund accountCredit cash / bank
Debit cash / bankCredit equipment
debit cashcredit accounts receivable
Debit reserve accountCredit cash / bank
debit advancescredit cash / bank
debit cash accountcredit bank account
[debit] wages expensescredit cash / bank
Debit wages expensesCredit cash / bank
[debit] cashcredit accounts receivable
Debit refund accountCredit cash / bank
Debit reserve accountCredit cash / bank
Debit cash / bankCredit equipment
debit services costcredit cash
debit cashcredit accounts receivable
debit cash / bankcredit accounts receivable
debit investment accountcredit cash / bank