Process Cash and Nono-Cash Transactions

LEARNER’S GUIDE
PROCESS CASH AND NON-CASH TRANSACTIONS
Published by
HEART TRUST/NATIONAL TRAINING AGENCY
Produced by
TVET Resource Centre

Gordon Town Road
Kingston 7
Jamaica W.I.
*** 2003***
Version 1 CUR UNIT – JAN. 03

LEARNER’S GUIDE
 2003 HEART Trust/NTA

Kingston
Jamaica
This material is protected by copyright. Copying this material or any part of it by any means, including
digital or in any form is prohibited unless prior written permission is obtained from the HEART
Trust/NTA.
Design and Development work

done by the Learning Resource
Unit of the TVET Resource Centre

TABLE OF CONTENTS
PAGE
Introduction.......................................................................................................................... 1
Welcome ................................................................................................................... 1
This Competency Unit.................................................................................................... 1
Before You Start ............................................................................................................. 2
Planning Your Learning Programme ............................................................................. 2
Self-Assessment Checklist ............................................................................................. 3
How To Use This Learner’s Guide ................................................................................ 5
Method of Assessment.................................................................................................... 6
Element 1: Process receipts and payments ........................................................................ 7
Self-Assessment Checklist ........................................................................................... 21
Element 2: Reconcile takings ............................................................................................... 22
Self-Assessment Checklist ........................................................................................... 30

LEARNER’S GUIDE
LG – THHGFA0042A:
PROCESS CASH AND NON-CASH TRANSACTION

LG - THHGFA0042A PROCESS CASH AND NON-CASH TRANSACTIONS
LG -THHGFA0042A:
PROCESS CASH AND NON-CASH
TRANSACTIONS
INTRODUCTION
Welcome
Welcome to the Learner’s Guide for Competency Standard ‘Process cash and non-cash
transactions’. This is just one of a number of Learner Guides produced for the Food and
Beverage Skills stream of the Tourism and Hospitality Industry, and it is designed to
guide you, the learner, through a series of learning processes and activities that will
enable you to achieve the specified learning outcomes for the competency unit.
The content of this guide was developed from the Competency Standard
TTHGFA0042A, which is one of the basic building blocks for the National Vocational
Qualification of Jamaica (NVQJ) certification within the industry. Please refer to your
Learner’s Handbook for a thorough explanation of standards and competencies, and how
these relate to the NVQJ certification.
You are also advise to consult the Competency Standard for a better understanding of
what is required to master the competency.
This Competency Unit
“Process cash and non-cash transactions” addresses the knowledge and skills
requirements for effectively processing cash and non-cash transactions. This competency
consists of the following areas or elements:
Element 1: Process receipts and payments
Element 2: Reconcile takings
As you go through each element you will find critical information relating to each one.
You are advised to study them carefully so that you will be able to develop the necessary
knowledge, skills and attitudes for processing cash and non-cash transactions.
Version 1 CUR UNIT – JAN. 03 2

Before you start
Before you start this Learner’s Guide you need to:
a. Obtain a Learner’s Logbook that you `will use to record evidence of your new
skills/competence. As you demonstrate your new skills, record your activities and
have your learning facilitator sign off on them. This will allow you to provide
evidence of your competence when you are being assessed against the competency
standard.
b. Ensure that you have access to the facilities and equipment necessary for learning.
c. Ensure that your learning resources are available.
d. Ensure that you are wearing suitable clothing, that tools and equipment are safe, and
that the correct safety equipment is used.
e. Plan your learning programme (see below)
f. Understand how to use this Learner’s Guide (see below)
Planning your learning programme
The self-assessment checklist on the following page will assist you in planning your
training programme as it will help you to think about the knowledge and skills needed to
demonstrate competency in this unit. As you go through the checklist you will be able to
find out what competencies you have already mastered and which you will need to pay
more attention to as you go through the learning process.
To complete the self-assessment checklist simply read the statements and tick the ‘Yes’
or ‘No’ box. You should do this exercise now.

SELF-ASSESSMENT CHECKLIST
- Process cash and noncash transactions
Element 1 Process receipts and payments Yes No
1. I understand the procedures for receiving cash float. ( ) ( )
2. I know how to receive cash and give the correct change. ( ) ( )
3. I know how to prepare and issue receipts. ( ) ( )
4. I understand the procedures for processing all non-cash

transactions accepted by the establishment. ( ) ( )
5. I understand how to process all transactions in a manner

which meets enterprise speed and customer service
standards. ( ) ( )
6. I observe can follow for procedures for receiving cash float

are observed. ( ) ( )
7. Cash is accurately received and correct change given. ( ) ( )
8. I can prepare and issue a receipt accurately. ( ) ( )
9. I can follow procedures for processing all non-cash

transactions accepted by the establishment observed. ( ) ( )
10. I can process all transactions are processed in a manner

which meets enterprise speed and customer service
standards. ( ) ( )
Element 2 Reconcile takings Yes No
1. I understand how to perform balancing procedures at the

designated times in accordance with enterprise policy ( ) ( )
2. I know how to separate cash float from takings prior to

balancing procedure and secure cash in accordance with
enterprise policy ( ) ( )

Element 2 Reconcile takings Yes No
3. I know how to determine register/terminal reading or print

out ( ) ( )
4. I know how to remove and transport cash and non-cash

documents in accordance with enterprise security
procedures ( ) ( )
5. I can accurately count cash and calculate non-cash

documents ( ) ( )
6. I know how to determine the balance between register/

terminal reading and sum of cash and non-cash
transactions ( ) ( )
7. I can perform balancing procedures are performed at the

designated times in accordance with enterprise policy ( ) ( )
8. I can separate cash float from takings prior to balancing

procedure and secure cash in accordance with enterprise
policy ( ) ( )
9. I can accurately prepared and issued receipts ( ) ( )
10. I can observe procedures for processing all non-cash

transactions accepted by the establishment. ( ) ( )
11. I can process all transactions in a manner which meets

enterprise speed and customer service standards. ( ) ( )
How did you do?
If you ticked all or most of the ‘Yes’ boxes then you might not need to go through the
entire guide. Ask your learning facilitator to assist you in determining the most
appropriate direction for this competency.
If you ticked few of the ‘Yes’ boxes or none at all then you should work through all of
the guide, even though some of the material my be familiar to you.
Plan your learning based on your answers. Be sure to involve your learning facilitator in
the planning process.

How to use this Learner’s Guide
This Learner’s Guide is designed to assist you work and learn at your own pace.
We suggest that you:
• Go through the sections/elements as they are presented (starting at Section 1)
• Check your progress at each checkpoint to ensure that you have understood the
material
• Observe the icons and special graphics used throughout this guide to remind you of
what you have to do to enhance your learning. The icons and their meanings are as
follows:
Complete Assessment Exercise

Requires you to think about the knowledge and skills that
you have or will develop in this competency unit.
Definition Box
Words/phases are defined or explained in this box. The
words/phases being explained are in bold print.
Checkpoint
This denotes a brain teaser used to check your
understanding of the materials presented. No answers are
provided for the questions asked.
Activity
This denotes something for you to do either alone or with
the assistance of your learning facilitator.

Reference
Points you to the reference materials and other support
documents or resources used in compiling the unit content.
• Ask your learning facilitator for help if you have any problems with the interpretation
of the contents, the procedures, or the availability of resources
• Complete each activity as you come to it. If the activity requires you to perform an
actual task, be sure to tell your learning facilitator when you get to that activity so
he/she can make the arrangements if necessary
• Get your learning facilitator to sign and date the Learner Logbook when you have
completed an activity
• Complete the self-assessment checklist at the end of each section or element.
When you have worked through all elements of the guide, and when you can tick every
‘Yes’ box, you are ready for assessment and may ask your learning facilitator to assist
you in making the arrangements to have your performance assessed.
Method of Assessment
Competency will be assessed while work is undertaken under direct supervision with
regular checks, but may include some autonomy when working as a team. You are
advised to consult the associated competency standard for further details related to the
assessment strategies.
You may now start your learning. Have fun while you work!

ELEMENT 1: PROCESS RECEIPTS AND PAYMENTS
LEARNING OBJECTIVES
As you go through this element you need to ensure that you acquire the knowledge, skills
and attitudes necessary for processing receipts and payments. Your learning facilitator is
here to assist you through the different activities, so on completion you should be able to:
1. Receive and check cash float at the beginning of a shift

2. Check cash payments made by customers and give correct change
3. Issue prepared receipts
4. Accurately process non-cash transactions
5. Record transactions promptly and correctly
If you work as a food service employee your job may require that you interface with
guests/customers paying for food they have received from the establishment in which you
work. Guests/customers may pay either through cash, credit card, cheques, or vouchers.
Different establishments follow different procedures from the point of handing over the
CASH FLOAT at the opening of a shift to closing down the shift. In some
establishments a manual is available to provide sales persons with the correct procedures
to follow in processing cash and non-cash transactions. These procedures ensure that
standards of accuracy and efficiency are maintained at all times.
Opening a shift - This is the time when the establishment opens to the guest/ customers
its cash float for service.
Cash Float - Notes and coins held for the purpose of being able to give change to guest/
customers. At the closing of a shift, the float should be the same amount as it was at the opening
of the shift.
Payment Point – This is where guest/ customers pay for their goods or services. Most
restaurants and hotels today have an electronic point of sales system at the payment point.

ACTIVITY:
Visit one or two restaurants or hotels in your area – small and large.
Find out what kind of billing machines they use and how they work.
You may work with a classmate on this activity, one of you visiting
the small establishment and the other the large. Discuss your findings
looking at the advantages and disadvantages of each kind of machine.
Your learning facilitator can assist you in the activity.
ACTIVITY:
Talk to the food and beverage manager or an accountant of a hotel or rest

there is a procedures manual. If there is one, ask to look at it. Note carefu
for handling cash transactions in each kind of establishment.
Receiving the Float
The first step at the opening of a shift is receiving the float. The rule for who hands
over the float and the amount will vary from establishment to establishment.
TIP: Always count the float before your learning facilitator.

ACTIVITY:
Find out what the rule in your establishment is for receiving the float.
Do you have to have the float authorized or fill out a form? If you do
not work, talk to an accountant or a food and beverage manager
about the rules for their establishment.
Managing the Float
• Be alert to the amount in your float at all times. Never allow it to run out.
• Request additional cash for the float from an authorized person when it starts to run
low
• Have the notes ready that you will pass over in exchange for the additional float.
• Sign any document if this is required.
• Try not to take money from other members of staff to replenish your float
Handing over a payment point
This usually takes place when one shift takes over from another, such as a late shift
taking over from an early shift. At this time the cash and other payments are totalled
against the computerized reading and the float removed.
ACTIVITY:
Ask your learning facilitator to show you a sample of a float ‘hand

over form’. You may also ask a food and beverage manager in a
hotel or a manager in a restaurant to show you the establishment’s
‘hand over’ form or book. If there is a hand over book, promise the
person showing you that you will keep all information confidential.
Find out from your learning facilitator, or ask a food and beverage
manager in a hotel or a manager in a restaurant what is the policy of
the establishment regarding shortages or excesses of cash.

ACTIVITY:
Locate a computer and use a word processing tool to reproduce the

form below.
(Type Name of Establishment here)

Cash Float
Cash float issued to_____________________ for the amount of

$__________ with the following dissection:
Notes: $100’s $______ Coins: $1’s $ ___
$ 50’s $______ 50’s $___
$ 20’s $______ 20’s $___
$ 10’s $______ 10’s $___
$ 5’s $______ 5’s $___
Date float received:________________
I hereby accept responsibility for this cash float in accordance with

the Cash Float Procedures. I will take appropriate measures to ensure
the security of this float at all times.
__________ __________________
Date Signature (person receiving float)
Signature (Learning Facilitator)
Complete the form. Substitute the denominations for those used in

your country.

One of your duties will be to set up the payment point.
CHECKPOINT:
Is the payment point closed during the handing over procedure?
ACTIVITY:
Find out what things should be in place to make the payment point ready for
guests/customers.
Identify at least three other tasks that you will be required to perform at the
opening of a shift.
Receiving cash and giving change
Customers/guests may pay for their food in cash. Your establishment will have a set of
procedures that you should observe when handling cash transactions. Here are some
standard procedures.
• Enter the price of each item into the register or use the pre-set key or item code.
• Sub-total the sale and tell the customer the total amount.
• Call the amount of money tendered by the customer.
• Place the money tendered on the register (not in the drawer yet).
• Ring up the amount tendered on the Cash Total Button.
• Make up the change and count it back to the customer.
• Place the amount tendered into the cash drawer.
• Close the cash drawer.

CHECKPOINT:
What two steps ensure that you have completed a cash transaction
correctly?
Customers/guests who make payment in cash are entitled to the correct and appropriate
amount of change. Where electronic point of sale systems or cash registers are used, the
amount of change to be given is shown on the screen.
Count Back Change
Start with the amount to be paid. Add on coins and notes until you reach the amount
tendered. Do this by adding the smallest denominations up to the largest denominations.
CHECKPOINT:
A customer/guest gives you JA$2000.00 for a purchase of
JA$1,456.00. How much change should the customer/guest receive?
How would you count back change to this customer/guest?
Practise the counting back technique with a classmate or colleague

using the currency of your country.

ACTIVITY:
One rule of the payment point is ‘never leave the area unattended’.
Find out from your learning facilitator or the accountant at a hotel
how to deal with:
- Customers’ bills
- Making adjustments to bills
- Suspected counterfeit money
Security of the Payment Point
If you are responsible for handling payments, it is your responsibility to ensure that the
cash is secure at all times.
Always follow the security procedures of your establishment.
Issuing receipts
Depending on the method of payment used by guests/customers, you may not always be
required to give change. However, you should always give the guests/customers a receipt
for each transaction.
CHECKPOINT:
Name four important pieces of information that should appear on a
receipt?

ACTIVITY:
Visit a hotel and a restaurant in your area. Find out what type of
receipts is issued by the establishment.
Non-cash Transactions
Here are some other types of transactions that take place in a hotel or restaurant when
guests/customers purchase food.
Cheque Credit card
VOUCHER
Voucher
Cheques
Cheques are easy to use and safer than carrying cash. The procedure for processing a
cheque transaction is for the most part the same as processing cash transactions.

ACTIVITY:
Look at the sample cheque below. Using the numbers as a guide, write down the rules
that you should follow when receiving cheques from guests/customers.
Mrs. Someone Somebody 0000
Date_____(1)_____
Pay to (3)
The order of __________(2)________________________________________ $
Sum of ________________________(4)_________________________________ Dollars
Someplace Capital Bank

Someplace Capital Bank Limited
Anytown
_______(5)______________
Any city
00000 90009000 9000000

Rules to follow when accepting cheques:
Check _______________________________________
Make sure ____________________________________
Make sure ____________________________________
Make sure________________________________________
Check ________________________________________

ACTIVITY:
One of the first things to do when receiving a cheque is to check that

the customer is not on the dishonoured cheque list. Talk to the
manager, accountant or credit officer in a hotel and a restaurant in
your area. Find out what other types of security procedures are in
place in the establishment for handling cheque transactions.
Tip: Cheques pose a high security risk. Know how to identify fraudulent cheques.
CHECKPOINT:
Is it more secure to accept a personal cheque over a traveller's
cheque? Why?
Cards
Paying with plastic cards is very popular today with guests/customers. In addition to the
benefits they get from using plastic cards such as credit cards, charge cards and debit
cards, they don’t have to carry a lot of cash around.

ACTIVITY:
Identify some popular credit cards used in your country. Talk with a
manager or an accountant in a popular restaurant or a credit analyst in
a local hotel and find out which is the most popular credit card used
by customers.
Find out the difference between a credit, charge and debit card.
ACTIVITY:
Visit the credit department of one of your local banks. Collect

brochures or leaflets with information on how to process credit and
debit card transactions.
Ask an accountant or a sales purchase in any establishment that

accepts credit cards to show you how the manual credit card system
works.

TIP: Most establishments have a floor limit for cheques and credit cards.
CHECKPOINT:
What are six major steps to take when processing a debit card
transaction?
ACTIVITY:
Talk to the manager, accountant or credit officer in a hotel and a

restaurant in your area and find out all the forms of identification that
are acceptable to that establishment when accepting cheques, credit
or debit cards.

Vouchers
The use of vouchers is a convenient way of paying for meals in restaurants. The voucher
is exchanged for food and drink to the same value. No cash changes hands.
TIP: Be vigilant about the vouchers you accept. Make sure your establishment
accepts them. A list of acceptable vouchers should be kept at the payment point.
CHECKPOINT:
What steps should you take if a guest/customer presents a voucher
that is not accepted by your establishment?
ACTIVITY:
Find a restaurant that accepts vouchers from customers. Ask to see

samples of vouchers. Find out and write down the important steps
for processing transactions where vouchers are used.

ACTIVITY:
Locate a copy of Serving Food and Drink in the Restaurant

published by Stanley Thornes. Units G4 and G5 will provide you
with information on Operating a Payment Point, Processing
Payments and Handling and recording non-cash payments
Visit the website

http://toolbox.vetonline.swin.edu.au/Retail_Operations/ for more
information and activities on processing receipts and payments

READY TO PROVE YOUR COMPETENCY?
Now that you have completed this element see if you have fully grasped all the
components by doing the following self-assessment.
Checklist 1
Yes No
1. I understand the procedures for receiving cash float. ___ ___
2. I know how to receive cash and give the correct change. ___ ___
3. I know how to prepare and issue receipts. ___ ___
6. I understand the procedures for processing all non-cash

transactions accepted by the establishment. ___ ___
7. I understand how to process all transactions in a manner which

meets enterprise speed and customer service standards. ___ ___
Checklist 2
Yes No
1. Procedures for receiving cash float are observed. ___ ___
2. Cash is accurately received and correct change given. ___ ___
3. Receipts are accurately prepared and issued. ___ ___
4. Procedures for processing all non-cash

transactions accepted by the establishment observed. ___ ___
5. All transactions are processed in a manner which meets

enterprise speed and customer service standards. ___ ___

ELEMENT 2: RECONCILE TAKINGS
LEARNING OBJECTIVES
As you go through this element you need to ensure that you acquire the knowledge, skills
and attitudes necessary for reconciling takings. Your learning facilitator is here to assist
you through the different activities, so on completion you should be able to:
1. Perform balancing procedures at the designated times in accordance with

enterprise policy
2. Separate cash float from takings prior to balancing procedure and secure cash
in accordance with enterprise policy
3. Accurately determine register/terminal reading or print out where appropriate
4. Remove and transport cash and non-cash documents in accordance with
enterprise security procedures
5. Accurately count cash and calculate non-cash documents
6. Accurately determine balance between register/terminal reading and sum of
cash and non-cash transactions
In your job as a food service employee, in addition to processing payments and receipts,
your duties may include balancing your register or terminal at the end of the workday.
Balancing your terminal will involve activities such as clearing the register, counting the
money in the till, calculating non-cash transactions, reconciling and recording the takings.
This is referred to as closing the payment point.
Closing a payment point
This takes place at the end of the working day. At this time a reading is done of the
business transacted during the day, cash and other payments are counted; the float is
counted and handed over to the authorized personnel.
TIP: For security reasons balance your terminal in a private area, i.e away from
guests/customers or other unauthorized persons.

CHECKPOINT:
What items are likely to be in your register at the end of the working
day?
Why do you think she is concerned? What could you have done?
Your first task will be to remove all the cash and non-cash transactions from the
register/terminal.
ACTIVITY:
Your learning facilitator is present at one of your closing down

session. She expresses surprise at the large amount of cash you have
in the register.
Remember the cash float you received at the opening of the payment point? You should
now separate the float from the rest of the cash in the register. Different establishments
have different ways of handling the float at the end of the day.
ACTIVITY:
Talk with an accountant or manager from a restaurant or hotel in your

area. Find out how they handle the cash float at the end of the day.
The following is an example of a counting sheet that may be used in some establishments
in the process of counting cash and calculating non-cash documents.

CASH/NON-CASH COUNTING SHEET

NOTES NUMBER AMOUNT COINS NUMBER AMOUNT
Total Notes
Total Coins
Total Cash
NON-CASH DOCUMENT: AMOUNT
TYPE
Total non-cash documents $

Total cash $
Total Non-cash $
Total of Cash and $
Non-cash
ACTIVITY:
Record the following information in the above sheet and calculate the count.
Cheque Coins Credit card Voucher Notes Debit
Card
$1104.65 $5 (30) $3800.00 $150 (5) $1000 (19) $768.00
$2649.00 $10 (56) $1910.23 $450 (9) $ 500 (25) $$1500
$20 (80) $ 480.00 $ 100 (15)
10c (50) $ 50 (12)
(Numbers in bracket indicate the number of each kind)

ACTIVITY:
The following are other steps to be observed in the process of

balancing your terminal. Using the two steps mentioned earlier as
steps 1 and 2, reorder the steps below to make a list of the correct
steps to follow when balancing the register.
• Record store takings

• Calculate the non-cash documents accurately
• Count the cash accurately
• Check the balance between the register and the calculated
sum
TIP: Remove excess cash and non-cash documents quickly and discreetly.
Put the money and non-cash documents in a bag for safe transportation.
CHECKPOINT:
Any employee may be asked to transport cash and non-cash if that
person is not occupied at the time. True or False.

Balance Terminal Readings and Transactions
This is the point at which you will enter the information recorded on your counting sheet
into the register/terminal. At this stage a report is generated.
CHECKPOINT:
What information will the report that is generated provide?
How is the counting sheet used at this stage?
CHECKPOINT:
You have followed the procedure for balancing your
register/terminal. When the report is generated, the terminal readings
do not match the total on the counting sheet. What could be the
problem? What steps should you take?
ACTIVITY:
Find out what kinds of forms/documents are used by the restaurants

and hotels in your area to record cash and non-cash information.

The form below is a sample of a reconciliation form used to record the daily sales figures.
It is important that you learn to complete these forms accurately.
Date:
Food Service Operator completing form:
Cash Drawer $ Report $
Cash Float 300 Day’s Sales
Cash total Cash

Non-cash total Cheques
Vouchers
Credit/Debit cards
Sub-total Sub-total
Final total Final total

Compare the final total of the cash drawer Over
to the final sales of the report
Under
ACTIVITY:
Find out if restaurants and hotels in your area use these forms. If you
can, collect samples, work with your learning facilitator to practise
filling out some samples or ‘make believe’ forms.
ACTIVITY:
Visit the website

http://toolbox.vetonline.swin.edu.au/Retail_Operations/ for more
information and activities on reconciling takings.

ARE YOU READY TO PROVE YOUR COMPETENCY?
Now that you have completed this element do the following self-assessment to see if you
have fully grasped all the components.
Checklist 1
Yes No
1. I understand how to perform balancing procedures at the

designated times and in accordance with enterprise policy _____ _____
2. I know how to separate cash float from takings prior to

balancing procedure and secure cash in accordance with
enterprise policy _____ _____
3. I know how to determine register/terminal reading or print

out _____ _____
4. I know how to remove and transport cash and non-cash

documents in accordance with enterprise security procedures_____ _____
5. I can accurately count cash and calculate non-cash

documents _____ _____
6. I know how to determine the balance between register/

terminal reading and sum of cash and non-cash transactions _____ _____
Checklist 2
Yes No
1. Balancing procedures are performed at the designated times

in accordance with enterprise policy _____ _____
2. Cash float from takings is separated prior to balancing

procedure and cash is secured in accordance with enterprise
policy _____ _____

Checklist 2
Yes No
3. Register/terminal reading or print out is determined _____ _____
4. Cash and non-cash documents are removed and transported

in accordance with enterprise security procedures _____ _____
5. Cash is accurately counted and non-cash documents

calculated _____ _____
6. The balance between register/terminal reading

and sum of cash and non-cash transactions is determined _____ _____

Process Cash and Nono-Cash Transactions

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LEARNER’S GUIDE

PROCESS CASH AND NON-CASH TRANSACTIONS

HEART TRUST/NATIONAL TRAINING AGENCY

TVET Resource Centre

Version 1 CUR UNIT – JAN. 03

 2003 HEART Trust/NTA

Design and Development work

Version 1 CUR UNIT – JAN. 03

Element 1: Process receipts and payments ........................................................................ 7

Self-Assessment Checklist ........................................................................................... 21

Element 2: Reconcile takings ............................................................................................... 22

Self-Assessment Checklist ........................................................................................... 30

Version 1 CUR UNIT – JAN. 03

PROCESS CASH AND NON-CASH TRANSACTION

Version 1 CUR UNIT – JAN. 03

This Competency Unit

Element 1: Process receipts and payments

Element 2: Reconcile takings

Version 1 CUR UNIT – JAN. 03 2

Before you start

Before you start this Learner’s Guide you need to:

c. Ensure that your learning resources are available.

e. Plan your learning programme (see below)

f. Understand how to use this Learner’s Guide (see below)

Planning your learning programme

Version 1 CUR UNIT – JAN. 03 3

Element 1 Process receipts and payments Yes No

1. I understand the procedures for receiving cash float. ( ) ( )

2. I know how to receive cash and give the correct change. ( ) ( )

3. I know how to prepare and issue receipts. ( ) ( )

4. I understand the procedures for processing all non-cash

5. I understand how to process all transactions in a manner

6. I observe can follow for procedures for receiving cash float

7. Cash is accurately received and correct change given. ( ) ( )

8. I can prepare and issue a receipt accurately. ( ) ( )

9. I can follow procedures for processing all non-cash

10. I can process all transactions are processed in a manner

Element 2 Reconcile takings Yes No

1. I understand how to perform balancing procedures at the

2. I know how to separate cash float from takings prior to

Version 1 CUR UNIT – JAN. 03 4

Element 2 Reconcile takings Yes No

3. I know how to determine register/terminal reading or print

4. I know how to remove and transport cash and non-cash

5. I can accurately count cash and calculate non-cash

6. I know how to determine the balance between register/

7. I can perform balancing procedures are performed at the

8. I can separate cash float from takings prior to balancing

9. I can accurately prepared and issued receipts ( ) ( )

10. I can observe procedures for processing all non-cash

11. I can process all transactions in a manner which meets

How did you do?

Version 1 CUR UNIT – JAN. 03 5

How to use this Learner’s Guide

We suggest that you:

• Go through the sections/elements as they are presented (starting at Section 1)

Complete Assessment Exercise

Version 1 CUR UNIT – JAN. 03 6

• Complete the self-assessment checklist at the end of each section or element.

Version 1 CUR UNIT – JAN. 03 7

ELEMENT 1: PROCESS RECEIPTS AND PAYMENTS

1. Receive and check cash float at the beginning of a shift

Version 1 CUR UNIT – JAN. 03 8

The order of (2)______________________________ $

Sum of (4)_________ Dollars

1. I understand the procedures for receiving cash float. _ _

3. I know how to prepare and issue receipts. _ _

1. Procedures for receiving cash float are observed. _ _

2. Cash is accurately received and correct change given. _ _

3. Receipts are accurately prepared and issued. _ _