How should cash handling be performed to prevent errors or theft?

• A. Carefully count cash at the register.
• B. Follow till procedures, count cash accurately, never leave cash unattended, and reconcile at end of shift.
• C. Leave cash unattended during shifts.
• D. Only count cash once a week.

Answer: (B)

Cash handling relies on consistent, secure steps that keep money accurate and traceable. The best approach is to follow till procedures, count cash accurately, never leave cash unattended, and reconcile at the end of the shift. This combination creates a reliable process: standard procedures provide structure and accountability, accurate counting prevents misbalances, not leaving cash unattended reduces theft or tampering opportunities, and end-of-shift reconciliation ensures the physical cash matches the records, catching any discrepancies quickly and allowing prompt correction.

Careful counting at the register is good but incomplete without the unattended cash policy and the end-of-shift reconciliation. Leaving cash unattended increases risk of theft or loss. Counting cash only once a week delays detection of errors or theft and isn’t appropriate for daily operations.