Cash register closing: what to check when cash does not balance
Separate expected cash, authorized movements and the physical count for every shift.
Sales totals are not the cash that should remain in the drawer. Card payments, refunds and cash drops all affect reconciliation. Rebuild the movements before investigating a discrepancy.
Calculate expected cash
Start with opening float, add cash collections and authorized cash additions, then subtract cash refunds and withdrawals. Keep electronic payments and unpaid sales separate.
For example, an opening float of 1,000 plus cash receipts of 5,000 minus a withdrawal of 2,000 leaves 4,000 expected, assuming no other movements. Card sales do not belong in that calculation.
Count independently
Where your procedure allows it, count by denomination before revealing the expected balance. Assign a counter and a reviewer. Record the actual count rather than changing it to match the system.
Investigate the difference
- Confirm the opening float.
- Check withdrawal timestamps and responsible staff.
- Look for refunds recorded under a different payment method.
- Review split payments.
- Check whether a cashier handover was documented.
A discrepancy alone does not prove misconduct. Timing, recording errors or pending movements can explain it.
Preserve the closing record
Store the shift, drawer, expected amount, counted amount and difference. If reopening is allowed, record who reopened it and why. Do not erase the original record when correcting a mistake.
Improve the procedure
Group recurring discrepancies by cause. If several drawers struggle with refunds or split payments, review training and the workflow. A close should make the next handover reliable.
Prepare an offline operating procedure as well.
