A day as cashier

1. Start
   Check the till

   Open the Day Book with Cash only ? switched on for yesterday and compare the closing cash with what you counted (See cash, bank and daily transactions).

2. All day
   Money in

   A Receipt voucher for each payment you take: the customer, the amount, the bank or cash account it goes to. Against an invoice to clear it; as an advance when none is named (Record any money received with a receipt voucher, Receive money from a customer).

3. All day
   Money out

   A Payment voucher for each payment you make: the Pay from account, the supplier or expense, the amount, and the invoice when it is a bill (Pay a supplier or an expense with a payment voucher, Pay a supplier and what clears what).

4. When cash is collected but not banked
   Provisional cash

   Record it as Provisional cash so it is on record; deposit it when you bank it (Record cash you have not banked yet).

5. When a customer gives a cheque
   Record the cheque

   A Cheque entry with the cheque's date. Deposit it on or after that date; the receipt is made then (Record and deposit cheques).

6. When a customer pays cash for a cheque you hold
   Record it from the cheque

   Open the cheque and use Receipt Voucher (cash in hand now) or Provisional Cash (cash not banked yet), so the cheque is not deposited as well (Record and deposit cheques).

7. When you go to the bank
   Deposit

   Deposit each cheque and provisional cash entry in Penahak, and move cash to or from the bank with a Contra voucher (Record and deposit cheques, Move money between cash and bank with a contra voucher).

8. When you spot a mistake
   Do not delete silently

   A voucher can be edited until it is approved, reconciled or its year is locked. Tell the accountant if it is any of those (Change or delete a saved voucher).

9. End of day
   Count and compare

   Count the till. The Day Book with Cash only ? should show the same closing cash. Report a difference before you leave (See cash, bank and daily transactions).

Before you start

• Filter the Cheque list on Is valid for deposit: these are the cheques whose date has come and that you can bank today (Record and deposit cheques).
• Look at the Provisional cash voucher list for entries still Due: that is cash collected and not yet deposited (Record cash you have not banked yet).
• Where your company approves receipts and payments, a voucher you save does not reach the books or the day book until it is approved. Know which of yesterday's are still waiting (Approvals for purchases and vouchers).

End of the day

• Every cheque you took to the bank today is deposited in Penahak. A cheque the bank sent back is put back with Deposit Cancel, not left as a receipt (Record and deposit cheques).
• Every provisional cash entry for cash you banked today is deposited. A wrong cash deposit has no undo: tell the accountant, who corrects the receipt it made (Record cash you have not banked yet).
• Cash you moved between the till and the bank has its Contra voucher (Move money between cash and bank with a contra voucher).
• A customer who paid cash for a cheque you hold has a receipt made from the cheque's page, so the cheque is not banked as well (Record and deposit cheques).