THE SMALL BUSINESS SCHOOL / PRACTICE SHEETFORM / 001
Daily cash worksheet BLANK COPY
Fill one row per cash movement. Do not mix credit sales with money received. This is a teaching worksheet, not a tax-compliant accounting form.
Date: ____________________
Opening cash: ₹ ____________________
Counted by: ____________________
| Time | Description / receipt no. | Cash in ₹ | Cash out ₹ | Running cash ₹ | Notes / credit flag |
|---|---|---|---|---|---|
Calculated closing cash: ₹ ______________
Physically counted: ₹ ______________
Difference / reason: _______________________________
THE SMALL BUSINESS SCHOOL / WORKED EXAMPLEFORM / 002
Following the cash FICTIONAL EXAMPLE
Constructed example only. A ₹600 credit sale appears in a separate note—it is not added to cash receipts. Values are illustrative INR.
Date: 12 Oct (fictional)
Opening cash: ₹2,000
Counted by: Imaginary shopkeeper
| Time | Description / receipt no. | Cash in ₹ | Cash out ₹ | Running cash ₹ | Notes / credit flag |
|---|---|---|---|---|---|
| 09:00 | Opening cash | — | — | 2,000 | Start balance |
| 10:15 | Cash sales | 850 | — | 2,850 | Receipts on hand |
| 13:00 | Cash paid for stock | — | 500 | 2,350 | Inventory purchase* |
| 15:10 | Old customer credit collected | 300 | — | 2,650 | Reduces receivable |
| 16:00 | Small operating expense | — | 100 | 2,550 | Cash expense |
| 18:00 | Close | — | — | 2,550 | Physical count to verify |
Calculated closing cash: ₹2,550
Fictional credit sale: ₹600 (receivable, not today’s cash)
Illustrative reconciliation: ₹2,000 + ₹850 − ₹500 + ₹300 − ₹100 = ₹2,550.