Dealing with excess cash or lost cash

I am still fairly new to accounting aspects and have found that my records are correct buy my actual cash balance doesn’t match my records. I think the term is Cash Over and Short but i am not sure.
How do I account for cash that has gone missing so that I can properly balance my books?

Don’t know how they cannot match. However you should balance a cash flow with a voice in profit and loss: contingent income or contingent expence

Create a Spend Money for the value of the amount missing and use a P&L account called “Cash Balancing” or something similar. Use Receive Money for any excess cash value.