When the cash doesn’t match the sales

Suppose the till shows TSh 180,000 in sales, but you count TSh 150,000 in cash. The difference is TSh 30,000. That does not yet tell you whether any money is missing.

One customer may have paid by mobile money. Another may have paid an invoice from last week. A return may have taken cash out of the drawer. The sales total and the cash count answer different questions.

Start with the payment breakdown

Count what is in the drawer before comparing it with the expected amount. Keep the opening float separate from the day’s takings, and account for any cash taken out during the shift.

Then compare each payment method with its own source. Cash goes against the cash count; mobile money goes against the provider’s records. Check both parts of any split payment.

In the example above, a TSh 30,000 mobile-money payment might explain the whole difference. If it does, changing the sales total would introduce an error.

Check the records that changed

If the figures still disagree, look at returns, voids, and payments recorded under the wrong method. A customer paying an older invoice can also put money in today’s drawer without creating a new sale today.

Check individual records before correcting anything. Keep the receipt or payment reference that explains the difference. If you cannot resolve it before closing, write down the amount and who will check it, rather than making an adjustment just to balance the report.

Ask while the shift is still there

The cashier may remember giving a refund or correcting a basket. That detail is much harder to recover the next morning.

A short handover can be enough: “Cash is TSh 5,000 below expected. Check the refund for receipt 42 with the morning cashier.” It gives the next person somewhere to start.

The closing checklist covers the rest of the routine, including stock differences and reports to keep for the owner or bookkeeper.