Cash Discrepancies and Rounding – Account 3740

Distinguish two kinds of discrepancy

Voucher rounding is a difference between calculated debit and credit lines. A physical cash discrepancy is the difference between counted money and what should be in the drawer.

Vendion normally uses account 3740 – Öresavrundning to balance accounting vouchers. Cash counting does not automatically create a 3740 entry for physical overages or shortages.

Automatic voucher balancing

When sales, VAT and payments are summarized, debit and credit totals are compared. If there is a difference, the chosen rounding account receives a line that balances the voucher.

If credit is greater than debit, the balancing amount is debited instead. The line is called Öresavrundning in the records.

A balanced voucher does not automatically mean every underlying record is correct. Investigate an unexpectedly large rounding amount. A 3740 line does not prove a small VAT rounding issue or that the physical cash has been counted.

Where do you check the account?

1. Open Admin → Bokföring → Verifikat & export → Kontoplan.
2. Check Öresavrundning, normally 3740.
3. Save any changed setting.
4. Open Verifikat and select the affected voucher.
5. Compare its rounding line with sales, VAT, returns and payments in the Z-report.

Change accounts according to the restaurant's chart. An account change is not a correction of already posted transactions.

Physical cash counting

In the POS side menu, select Växelkassa → Räkna kassa. Enter quantities of notes and coins and choose Spara räkning. You will see Förväntat, Räknat and Differens (Expected, Counted and Difference). Use Stäng pass when also closing the shift.

Example:

Save an explanation and review the relevant cash payments and movements. The count documents an observation; it does not replace supporting records for a separate accounting correction.

How do you handle a physical difference in accounting?

Determine the cause first. A missing deposit record, an incorrect payment method and an unexplained shortage can require different corrections. Give your accountant the count, date, register details and relevant receipts.

If a separate cash balance correction is needed, a real overage normally increases the cash account on the debit side, while a real shortage reduces it on the credit side. Choose the offset account and description from the cause and the company's accounting process. Vendion has no automatic rule posting every physical discrepancy to 3740.

Check before making a correction

• Period and register: are you reconciling the same shift and drawer?
• Float: is the opening amount correct and recorded only once?
• Deposits and withdrawals: are the actual movements documented?
• Payment methods: was cash recorded as card or vice versa?
• Returns and cash back: do records match the money that left the drawer?
• Partial payments: have both cash and other payment portions been included?

Recount if uncertain. Do not create an extra sale, discount or cash deposit solely to force the system balance to match the count.

Monthly follow-up

Review the rounding account in your accounting system and the cash count differences as two separate sets of records. Note recurring discrepancies, unusual amounts and actions taken.

The system's manager-approval tolerance is not a Skatteverket threshold. There are no established general amounts making, for example, SEK 20 per day or SEK 5,000 per year automatically acceptable. Follow the company's process and investigate the cause.