Match deposits to batches
See this course’s project requirements
A fictional cash-desk control file with role separation, cash count, deposit reconciliation, refund evidence and exception follow-up.
Keep your working files in your own notebook or software. Save a private description, checklist, and work link in My Proof.
What to include
- A role separation and compensating-review matrix.
- A denomination count and opening custody handoff.
- An expected-versus-counted till reconciliation.
- A source-linked refund check and remaining-amount ledger.
- A bag-to-bank batch reconciliation with unnetted exceptions.
- A variance investigation and authorized correction report.
Review and revise
Use these criteria to check your work and choose what to improve.
- Roles: approval/custody/review are separated or compensated.
- Counts: denominations and cash-only bridges reconcile.
- Sources: refunds and deposits retain linked evidence.
- Exceptions: neutral investigations support only authorized corrections.
Want more background?
The idea in everyday life
Original fictional practice. All money is USD. No account, payment, personal record or outside participation is required. Original fictional desk policy: Rae approves refunds/paid-outs, Ivo counts/custodies cash, Lin independently reconciles records/bank. Starting float 100: three 20 notes, two 10 notes, two 5 notes, coins 10. Cash sales 420; card sales 180; approved cash refund 30; authorized paid-out 20. Closing count:15 twenties,10 tens,10 fives, coins 17=467. Keep float 100; sealed deposit 367. Evidence later supplies an additional approved/receipted paid-out 3 omitted from ledger. Separate bank batch exercise: sealed B1=367, B2=245, B3=180; bank credits 367,245,178. Refund sources 12 originally paid 75 cash, previous refund 10; new request 30. No real currency or identities are used. Supplied synthetic desk records for till TILL-P1 on 2026-04-14: receipt S12 records original cash payment 75 at 14:00; prior refund R10 records 10 at 14:30. Approval APP-30 names Rae as approver, links S12/R10, approves current refund 30 at 15:10 and names Ivo as custodian; payout REF-30 records that same 30 at 15:12. Omitted paid-out voucher V3 records cash 3 for office stationery at 16:00, till TILL-P1, custodian Ivo, approval APP-V3 by Rae at 15:59; receipt ST-3 supports its amount/purpose. Closing denomination count COUNT-467 records 467 at 16:30, custody Ivo, separate reconciliation reviewer Lin. These are entirely fictional records supplied for matching; do not create real signatures or pretend to obtain actual approval.
A bank match tests a deposit boundary, not the entire sales process.
Match deposits to batches — complete worked case
A bank match tests a deposit boundary, not the entire sales process.
Original fictional desk policy: Rae approves refunds/paid-outs, Ivo counts/custodies cash, Lin independently reconciles records/bank. Starting float 100: three 20 notes, two 10 notes, two 5 notes, coins 10. Cash sales 420; card sales 180; approved cash refund 30; authorized paid-out 20. Closing count:15 twenties,10 tens,10 fives, coins 17=467. Keep float 100; sealed deposit 367. Evidence later supplies an additional approved/receipted paid-out 3 omitted from ledger. Separate bank batch exercise: sealed B1=367, B2=245, B3=180; bank credits 367,245,178. Refund sources 12 originally paid 75 cash, previous refund 10; new request 30. No real currency or identities are used. Supplied synthetic desk records for till TILL-P1 on 2026-04-14: receipt S12 records original cash payment 75 at 14:00; prior refund R10 records 10 at 14:30. Approval APP-30 names Rae as approver, links S12/R10, approves current refund 30 at 15:10 and names Ivo as custodian; payout REF-30 records that same 30 at 15:12. Omitted paid-out voucher V3 records cash 3 for office stationery at 16:00, till TILL-P1, custodian Ivo, approval APP-V3 by Rae at 15:59; receipt ST-3 supports its amount/purpose. Closing denomination count COUNT-467 records 467 at 16:30, custody Ivo, separate reconciliation reviewer Lin. These are entirely fictional records supplied for matching; do not create real signatures or pretend to obtain actual approval.
Synthetic cash counts
Paste at A1.
| ACount | B20 notes | C10 notes | D5 notes | ECoins | FTotal |
|---|---|---|---|---|---|
| Opening | 3 | 2 | 2 | 10 | 100 |
| Closing | 15 | 10 | 10 | 17 | 467 |
Copy as plain text
1. 5.1 Match
Subtract authorized retained float from actual count to derive sealed deposit.
You should see: 467−100=367.
2. 5.2 Match
List each bag/batch ID with sealed amount and bank credit separately.
You should see: B1 match 367, B2 match 245, B3 difference 2.
3. 5.3 Match
Reconcile total sealed 792 versus bank 790 and preserve the specific unmatched batch.
You should see: Two-dollar exception belongs to B3.
4. 5.4 Match
Change B2 credit to 246; record one over there and two short on B3 rather than hiding by netting.
You should see: Net one short does not close two source exceptions.
What to finish
A bag-to-bank batch reconciliation with unnetted exceptions.
Watch for this
Using a bank total alone to certify every bag or hiding opposing errors.
How can I tell I understand it?
Verify that your completed bag-to-bank batch reconciliation with unnetted exceptions meets the three lesson-specific checks and retains the supporting original records.
Quick knowledge check
Answer all 3 questions. Get at least 2 right and the lesson completes automatically.
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Answer all 3 questions above and get at least 2 right. You can review the explanations and try again.
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Sources and further reading
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Source & access notes · checked 2026-10-01
Read source/receipt/deposit correspondence, independent matching and written over/short discrepancies.
Access: Public primary page body opened and relevant sections read through the web reader on 2026-10-01; no account required for reading.
Reuse: Original Life Starter cases, datasets and questions; no source exercise or worked dataset reproduced. Links support further reading.
Source & access notes · checked 2026-10-01
Read safeguarding, duty separation and collection records; institution-specific deposit procedure is not assigned to the fictional cash desk.
Access: Public primary page body opened and relevant sections read through the web reader on 2026-10-01; no account required for reading.
Reuse: Original Life Starter cases, datasets and questions; no source exercise or worked dataset reproduced. Links support further reading.
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