I used to take the z reading which should show the balance of the days transactions this should of matched money in the till. To record this I had a cash account template which would have the Zreading total (eg £1000) and a float account showing the float as introduced by the owner as capital (eg£100). Credit out cash account whatever it states on the paying in slip and debit the bank account and whatever is left should be zero in a perfect world, however that isn't likely to happen so if you take the above amounts and credit out the actual banked figure and it is £990 that will leave a balance of £10. Speak to the owner straight away as this £10 is either in their pocket (drawings) in the till out of the way (lost) so would then need finding and banking, in a member of staffs pocket (till discrepancy) or has been introduced as an increase in float. So if the owner has took it for a few pints at lunch it shows as a drawing credit cash account debit drawings, if it was tucked away by accident in the till then found when you mentioned it then banked it can be transferred to the banking as per paying in slip,credit cash account debit bank account, if introduced as an extension to the float then credit cash account and debit float account, however if this money becomes un-accounted for there is a real possibility of either theft or handing over too much change to someone in which case credit cash account and debit till discrepancies and this can be looked into.