Cash is short: what should you check?
A practical checklist before making a correction to the day’s cash.
Recount the drawer
Separate notes and coins and count again. Check that opening cash was recorded correctly. Do not change a figure simply to make the difference disappear.

Match each money movement
Compare cash sales, collections, refunds, expenses and transfers. A sale paid partly through bKash does not put its whole value into the drawer.
Keep the reason
Illustration: expected cash is ৳10,500 and the count is ৳10,450. The difference is ৳50. Investigate, record the reason and use the permitted correction process before closing.
- Check whether a payment was assigned to the wrong fund.
- Check missing expenses or refunds.
- Keep the original count and the correction history.