End-of-day cash tally checklist for restaurants.
The 11:30 PM job every owner knows. A step-by-step sheet you can print, a filled-in example, and what to do when the galla does not match the bills.
Updated 10 October 2026
Expected cash = opening float + cash sales + other cash received − cash expenses − supplier payments − tips and salaries paid from the drawer. Count the drawer and compare: the difference is short or over. Then match UPI and card totals with your payment app and card machine. The whole tally takes about 5 to 10 minutes with a day summary from your billing software.
Before you start
Keep these on the counter at closing:
- The day summary from your billing software or billing machine (sales by cash, UPI, card and dues).
- Slips for everything paid from the drawer: vegetables, gas, repairs, supplier payments, tips, advances.
- The card machine’s settlement slip and your UPI app’s summary for the day.
- The float you started with (the change kept in the drawer at opening).
Close all running bills first. A table still eating will make the numbers wrong.
The checklist (print this)
Print this page, or copy the table into a register and fill one in every night.
| Line | Step | Amount (₹) | Done |
|---|---|---|---|
| A | Opening float (cash in the drawer at opening) | ☐ | |
| B | + Cash sales (bills paid in cash) | ☐ | |
| C | + Other cash received (dues from regulars, party advances, gift cards sold) | ☐ | |
| D | − Cash expenses paid from the drawer (with slips) | ☐ | |
| E | − Cash paid to suppliers | ☐ | |
| F | − Tips paid out to staff from the drawer | ☐ | |
| G | − Salary or advances paid from the drawer | ☐ | |
| H | = Expected cash (A + B + C − D − E − F − G) | ☐ | |
| I | Counted cash (notes and coins) | ☐ | |
| J | Short (−) or over (+) = I − H | ☐ | |
| K | Float kept for tomorrow | ☐ | |
| L | Cash handed to owner or kept for the bank = I − K | ☐ | |
| M | UPI on bills, and UPI shown in the payment app | ☐ | |
| N | Card on bills, and card machine settlement | ☐ | |
| O | Bills on account (udhaar) given today | ☐ | |
| P | Counted by / checked by (names and time) | ☐ |
Count the notes the same way every night
Counting by note keeps mistakes down and makes a recount quick. Learn the security features of ₹500 and ₹200 notes on the RBI’s Know Your Banknotes site, and keep doubtful notes aside instead of passing them on.
| Note | How many | Amount (₹) |
|---|---|---|
| ₹500 | ||
| ₹200 | ||
| ₹100 | ||
| ₹50 | ||
| ₹20 | ||
| ₹10 | ||
| Coins | ||
| Total counted (line I) |
Example: one night, filled in
Example only. These are made-up figures to show the method, not a real restaurant’s numbers.
| Line | Step | Amount |
|---|---|---|
| A | Opening float | ₹2,000 |
| B | + Cash sales | ₹18,450 |
| C | + Dues paid by a regular | ₹1,200 |
| D | − Vegetables and a gas pipe repair | ₹1,350 |
| E | − Paid to the milk supplier | ₹3,000 |
| F | − Tips paid to two captains | ₹400 |
| G | − Advance to the dishwasher | ₹1,000 |
| H | Expected cash | ₹15,900 |
| I | Counted cash | ₹15,800 |
| J | Short | −₹100 |
| K | Float kept for tomorrow | ₹2,000 |
| L | Handed to owner | ₹13,800 |
The count behind line I: 20 × ₹500, 12 × ₹200, 25 × ₹100, 10 × ₹50, 15 × ₹20, 8 × ₹10 and ₹20 in coins = ₹15,800.
When the cash is short or over
Work through these in order before you blame anyone:
- Recount, ideally by a second person.
- Look for missing slips: money paid from the drawer that nobody wrote down.
- Check payment modes: a UPI bill marked as cash makes the drawer look short; a cash bill marked as UPI makes it look over.
- Check open bills: a table that left without paying, or a bill on account entered as cash.
- Check tips paid out but not written down.
- Write the final difference down with the name of the person who closed. Do not fix it by taking money from tomorrow’s float or adding your own.
Small differences of a few rupees from change happen. A difference that keeps coming back, or always on one person’s shift, is a pattern. Our guide to stopping staff theft covers what to check next.
UPI and card: tally those too
Cash is not the only money that can go missing. Match the UPI total on your bills with your payment app, and check that every UPI payment went to the restaurant’s own QR, not a staff member’s. Match the card total with the card machine’s settlement slip.
Under NPCI’s new rules, UPI payments above ₹2,000 to a business can carry a fee of up to 0.4%, paid by the restaurant, with the start set as 15 October 2026 (small merchants receiving up to ₹1 lakh a month on UPI are exempt). If your bank cuts it from settlements, the UPI money reaching your bank will be slightly less than UPI sales on those bills. That is not a staff problem. Read our guide to UPI charges for restaurants.
Large cash payments
Income tax law does not allow a business to receive ₹2 lakh or more in cash from one person in a day, for one transaction, or for one event (section 186 of the Income-tax Act, 2025, which replaced section 269ST from 1 April 2026). The penalty can equal the amount received. Take big party and catering advances by UPI or bank transfer.
Day close in Venditas
In Venditas, day close works this out for you. It shows what the drawer should hold: opening cash, plus cash from bills and dues, minus cash expenses, cash paid to suppliers, tips paid out and salaries or advances paid in cash. The counter counts the drawer, note by note if they like, and the difference shows as short or extra with the name of whoever closed. UPI, card and dues are listed separately, and every cancellation and discount of the day is in the watch list. It needs internet, and it is included in the ₹3 per bill price after 30 days free.
This guide is general information as of 10 October 2026, not tax or legal advice. Check your own case with your CA.
Sources
- Reserve Bank of India: Know Your Banknotes, security features of current notes. Checked 10 October 2026.
- Paytm disclosure on NPCI circular NPCI/UPI/OC-No.237/2026-27 (15 September 2026), for the UPI fee of up to 0.4% above ₹2,000 from 15 October 2026. Checked 10 October 2026 via our UPI charges guide.
- Taxguru: section 269ST of the Income-tax Act, 1961, the ₹2 lakh cash receipt limit and penalty. Checked 10 October 2026.
- Ebizfiling: section 186 of the Income-tax Act, 2025, which carries the same ₹2 lakh limit from 1 April 2026, and the text of section 186 (eztax). Checked 10 October 2026.
Quick answers
How do I calculate expected cash at the end of the day?
Expected cash = opening float + cash sales + other cash received (dues, advances) − cash expenses − cash paid to suppliers − tips and salaries paid from the drawer. Count the drawer and compare. The difference is your short or over.
What should I do if the cash is short?
Recount first. Then check for expense slips not entered, a UPI or card payment marked as cash, a bill left unpaid, wrong change, or a tip paid out but not written down. Write the final difference down with the name of the person who closed. If the same person is short again and again, look closer.
Why is extra cash also a problem?
Cash over means something was not recorded: a bill entered as UPI that was paid in cash, a payment taken without a bill, or a dues payment not entered. It is the same gap as a shortage, in the other direction.
Should tips be part of the cash tally?
Yes. Cash tips sit in the drawer until they are paid out. Write down every tip paid to staff from the drawer, or it will look like a shortage. Tips are not sales, so keep them out of your sales figure.
Do I need to tally UPI and card payments too?
Yes. Match the UPI total on your bills with your payment app or bank, and the card total with the card machine’s settlement slip. Under NPCI’s new rules (start set as 15 October 2026), UPI payments above ₹2,000 can carry a fee of up to 0.4% for the restaurant unless you are a small merchant, so the money reaching your bank may be slightly less than UPI sales.
Can a restaurant take a big party advance in cash?
Not ₹2 lakh or more from one person in a day, for one bill or for one event. Income tax law (section 186 of the Income-tax Act, 2025, earlier section 269ST) does not allow it, and the penalty can equal the amount. Take large advances by UPI or bank transfer.
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