Accounting type question

[jdebert]

Elizabeth Dodd wrote:
> I'm not sure how to put this in gnucash.
> 
> I withdrew $60 from a automatic teller machine and I received $40.
> So $60 has gone on my bank account, but I didn't get $20, there is a 
> difference between my statement and fact.
> 
> About one month later I receive the refund of $20.
> 

It has happened to me, too.

I split the transaction, debitting the lost money from a new sub-account 
called Bank:Losses:Bank Errors. It is a tax-linked account so losses can 
be deducted from income taxes.

The refund is credited to the account when it arrives.

It is expected to have a zero balance, of course.

=-=