Day 20 of my 50 Days Accounting Challenge. In this reel, I explain the complete concept of Bank Overdraft in a simple and practical manner. This topic often confuses students, so here are the key points covered: * What is a Bank Overdraft and why businesses use it. * Why Bank Overdraft is considered a liability. * Why a bank overdraft appears as a credit balance in the Cash Book. * Difference between a debit balance and a credit balance in the bank column. * How to identify whether the bank acco