Bank overdraft as a short term source of fund is

A.

A current liability

B.

An overdrawn account

C.

Grade to a newly opened account

D.

Repayable after more than a year

Correct answer is A

An overdraft occurs when money is withdrawn from a bank account and the available balance goes below zero. In this situation the account is said to be "overdrawn

Current liabilities are a company's debts or obligations that are due within one year or within a normal operating cycle, example is overdraft