The sum
One day at one counter
Cash at the start₹2,000
Cash sales+ ₹18,450
Cash refunds− ₹300
Cash added+ ₹500
Paid out (milk, a repair)− ₹1,250
Should be in the drawer₹19,400
Counted₹19,200
Difference−₹200
Ten minutes, in order
- Stop new bills, and clear any bill left open.
- Count the notes and coins before looking at the expected figure, so the count is honest.
- Compare with what should be there.
- Write down the difference and why, even if you do not know why yet.
- Decide what stays as tomorrow’s opening cash and what goes to the bank.
- Check UPI and card against the app or the machine.
- Read the day: sales, returns, credit given, giveaways.
When it does not match
| What you see | Look for |
|---|---|
| Short by one bill’s amount | A bill marked cash that was paid by UPI |
| Over by one bill’s amount | A UPI bill paid in cash, or a sale not rung up |
| Short by a round figure | Cash paid out with no entry: a supplier, an advance, tea |
| Small and random | Change given wrongly; note it and watch the pattern |
| Short often, with one person | Read voids and refunds by person before you say anything |
A count that always matches exactly is also worth a look: it may mean someone adjusts it before you see it.
What to read before going home
- Sales after returns, compared with the same weekday last week.
- Money not in the drawer: UPI, card, khata and what delivery apps still owe you.
- Discounts, free items and voids, each with a reason.
- What is running low, and what goes off soon.
- Who owes you the most.
More than one counter or shift
Give each counter its own drawer. When the shift changes, the outgoing person counts and the incoming person checks, so a difference belongs to one shift rather than to everybody.