Daily accounts of a medical store: a routine that finds every rupee

1. Start with the opening cash

Count the drawer before the first bill and note the amount. Every count at night starts from this number.

2. Every sale by how it was paid

Cash, UPI, card and udhaar are four different things. Only cash goes in the drawer; UPI and card reach the bank; udhaar is money still to come.

• Note the mode on every bill — or split one bill across two modes
• Udhaar against a named customer, never ‘misc’

3. Money in and out of the drawer

Udhaar collected comes in; supplier payments in cash, expenses like tea or delivery, and cash taken home go out. Write each one with a reason as it happens.

4. Close the day by counting

Work out what the drawer should hold, count what it does hold, and write the difference with a reason. Do not quietly adjust it.

• Expected cash = opening + cash sales + collections − cash paid out − expenses
• Example: ₹2,000 + ₹14,500 + ₹1,200 − ₹5,000 − ₹350 = ₹12,350
• Count ₹12,300? Note ₹50 short and why

5. Once a week and once a month

Each week, look at who owes you udhaar and what you owe suppliers. Each month, see the profit: sales less the cost of the medicines sold, less expenses.