Glossary · Cash and the books

What is a day book (cash book) for a business?

A day book is the record of one business day's money: everything that came in — split by cash, UPI, card and other methods — against everything that went out, and what should be left at the end of the day.

Also called Cash book, Daily cash book, Rokad bahi · Cash and the books · Last reviewed 25 September 2026

What belongs in it, and what does not

  • Money in, by method. Cash, UPI and card are three different places the money now sits, and each is checked against a different thing: the drawer, the UPI statement, the card settlement.
  • Money out, by method and purpose — salary, stock, rent, fuel, repairs — because cash spent from the drawer is the difference between what was taken and what is counted.
  • Not settlements. A company paying its account later, or a delivery app paying out a week's orders, is not cash taken today; it belongs in its own register.
  • The right day. A 00:30 bill belongs to the evening that took it, which is why a business date beats the calendar.

Example

Tuesday. In: ₹18,400 cash, ₹26,900 UPI, ₹7,500 card — ₹52,800. Out: ₹2,850 in cash (milk, a gas refill), ₹12,000 by UPI (a supplier) — ₹14,850. The day netted ₹37,950, and the cash from the day is ₹18,400 − ₹2,850 = ₹15,550, which is what the drawer count should confirm on top of the float.

How Nivasik handles it

  • A day book in Reports: what came in by cash, UPI and card, against what went out, and what is left.
  • It runs on the property's business date, so a 00:30 bill belongs to the night that took it.
  • Company-account and delivery-app settlements are kept apart from the drawer.
  • Expense categories — salary, maintenance, fuel, rent, stock, utilities and more — each with its payment method; a staff advance is money out on the day it is handed over.

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