Which statement best describes end-of-shift cash reconciliation?

• A. Reconcile weekly.
• B. Reconcile at end of shift following till procedures.
• C. Do not count cash.
• D. Reconcile by guessing.

Answer: (B)

End-of-shift cash reconciliation is the daily process of counting the cash in the till and verifying it against the expected amount from sales and starting cash, using the till procedures you’ve learned. This means you follow the standard steps for handling cash—documenting cash drops, refunds, voids, and other cash movements, then balance the till to the day’s totals and record any variances. Doing this at the end of each shift keeps cash handling accurate, helps catch mistakes or discrepancies right away, and supports accountability and security.

Reconciliation is not done weekly, because the goal is to confirm accuracy at the end of every shift. Counting needs to happen to prevent and detect errors promptly. It also wouldn’t be appropriate to skip counting or guess the amount—those practices would invite losses and undermine trust in the till.

In short, end-of-shift cash reconciliation is about accurate, accountable closing of the till following established procedures to ensure the cash on hand matches the day’s activity.