Cash Control Kenya

Daily Cash-Up Procedures for Small Businesses

A simple daily cash-up procedure for shops, restaurants, salons, garages and small traders.

A daily cash-up is the process of checking whether the business money matches the records at the end of the day.

Start with opening cash

Record how much cash the business had at the start of the day. This gives you a base for calculating the expected closing balance.

Add cash sales

Record all cash sales made during the day. Keep M-PESA, bank and card payments separate.

Subtract cash expenses

Record expenses paid from cash, including transport, stock purchases, wages, airtime, packaging and small purchases.

Check closing cash

Count the physical cash at the end of the day and compare it with the expected balance.

A daily cash-up is one of the simplest ways to reduce confusion and protect business money.

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