A useful shop hisaab starts with four separate records: sales, customer dues, supplier dues and money movements. At closing time, match the physical cash with the cash record. Do not try to remember all four as one number.
Seedhi baat: aaj ki bikri, grahak ka udhaar, supplier ka dena aur galle ka cash alag-alag dekhiye. Tabhi dukaan ka hisaab samajh aata hai.
Start the morning with an opening cash count
Count the money actually in the drawer. If you start with ₹1,000, record ₹1,000 as opening cash. Yesterday’s sales total is not automatically today’s opening cash: some money may have gone to a supplier, the bank or another recorded cash movement.
If you are moving from a notebook, keep the old notebook. Enter known customer and supplier opening balances carefully and reconcile them with the people involved. A new software account does not magically know the opening balance of an old business.
Record the transaction when it happens
At the counter, make the bill and choose the real payment method. A ₹300 cash sale increases recorded sales and cash. A ₹300 UPI sale increases sales but does not add ₹300 to the drawer. A ₹300 udhaar sale increases customer dues until the customer pays.
If the customer is new, create their record within the bill rather than leaving the transaction halfway through. A name and reliable contact detail make the later collection easier to identify. Check for an existing record before creating another spelling of the same customer.
Give old collections and purchases their own entries
Suppose Ramesh pays ₹200 against an older credit bill. That is a collection against his existing khata, not a second sale. If you issue another sale entry for the collection, the sales report becomes inflated and the original due may remain open.
The same distinction applies to a supplier. Record a stock purchase as a purchase, and record settlement against the supplier’s balance. Do not enter the same payment again as a general expense just because cash left the shop.
Close the day with an explainable cash figure
Consider this illustrative day:
| Recorded movement | Cash effect |
|---|---|
| Opening cash | +₹1,000 |
| Cash sales | +₹800 |
| Old customer dues collected in cash | +₹200 |
| Cash expense | −₹100 |
| Supplier paid in cash | −₹300 |
| Expected drawer cash | ₹1,600 |
UPI receipts and unpaid credit sales are tracked separately. If the drawer contains ₹1,550, investigate the ₹50 difference. Check change given, missing expense entries and payments before changing records. Apna Galla’s Daily Galla is designed around recorded cash movements.
Keep a small closing checklist
- Save or intentionally hold unfinished bills.
- Check cash, UPI and credit sales separately.
- Match customer collections to the correct customer.
- Record purchases and supplier settlements once.
- Count physical cash and investigate differences.
- Review tomorrow’s dues and stock needs.
This routine is more valuable than entering hundreds of items before the first sale. Start with billing and a reliable digital khata, then build stock and cost records from real purchases. Profit remains incomplete when genuine costs are missing; a sales total alone is not a profit figure.