End-of-day POS reconciliation checklist

1. Confirm the trading period

• ☐ Correct branch, warehouse and business date are selected.
• ☐ All cashier sessions intended for the period are identified.
• ☐ Pending, parked or draft sales are reviewed.
• ☐ Late entries are separated from the current day.

2. Review sales activity

• ☐ Gross sales, discounts and net sales are reviewed.
• ☐ Returns, refunds, deleted sales and voids are explained.
• ☐ Credit sales and customer payments are separated from cash received for current sales.
• ☐ Sales by cashier and receipt sequence are checked for gaps.
• ☐ Unusual price changes or manual discounts are investigated.

3. Reconcile each payment method

4. Count and control cash

• ☐ Opening float is recorded separately.
• ☐ Cash sales and cash customer payments are included once.
• ☐ Paid-out expenses and authorised withdrawals are supported.
• ☐ Cash refunds are deducted.
• ☐ Physical cash is counted by denomination.
• ☐ Deposit amount and retained float are documented.

5. Review non-sales money movements

• ☐ Income not linked to sales is reviewed.
• ☐ Expenses paid from the till are approved.
• ☐ Customer debt collections are distinguished from today’s sales.
• ☐ Supplier payments and cash transfers are documented.
• ☐ Personal withdrawals are not hidden inside business expenses.

6. Investigate and sign off differences

• ☐ Cashier recount is completed.
• ☐ Payment confirmations and bank/mobile-money statements are checked.
• ☐ Duplicate, reversed or delayed transactions are identified.
• ☐ The difference, reason and responsible reviewer are recorded.
• ☐ Material differences are escalated before the next shift.
• ☐ Z-report or closing report is retained with the sign-off.