Printable hospital template
Daily cash and bank-transfer closing worksheet
Close a hospital shift with separate cash and confirmed-transfer totals, an opening float and a record of differences that still need attention.
- Written by
- RizCare
- Published
- Last reviewed
RizCare's suggested worksheet. Adapt to your hospital. https://riz.care/library/templates/clinic-daily-cash-transfer-close
For receptionists, billing staff and the person receiving the cash handover.
The incoming cashier should be able to explain the handover without phoning the outgoing shift. Count the cash, connect it with the payment record and assign each unresolved difference. Write the period being closed, including both dates if the shift crosses midnight.
Print one copy for each cash point. This is our suggested operational routine for a small Nigerian hospital. It does not replace the hospital's accounts, bank statement or individual patient receipts. Keep cash and bank transfers separate until each has been checked.
Print this page or save it as a PDF from your browser. The print layout contains only the blank worksheet and its completion note. Fill it in within your hospital.
Practice: ____________________ Prepared by: ____________________ Date: ______________
| Field | Entry |
|---|---|
| Shift / cash point | |
| Opening float | |
| Patient cash receipts | |
| Other authorised cash added | |
| Authorised expenditure removed | |
| Cash deposited or handed out | |
| Expected closing cash | |
| Counted closing cash | |
| Counted minus expected | |
| Matched patient bank transfers | |
| Patient collections: cash receipts plus matched transfers | |
| Handed over by / received by |
| Item and reference | Evidence / next action / owner |
|---|---|
| Blank entry | |
| Blank entry |
Keep completed copies with the staff authorised to use them.
How to use it
Set the boundary before counting
Write the shift period and identify which drawer or cash point is covered. Record the opening float from the previous signed handover. Count the money physically present; do not work backwards from the total you expect to find.
Reconcile cash movements
Expected closing cash equals opening float plus confirmed patient cash receipts plus other authorised cash added, minus documented cash removed. Cash removed can include a bank deposit or approved expenditure; record its reference separately. Count a movement once, even if it appears in two books.
The FAO-hosted manual explains cash records, customer balances and bank reconciliation in a general business setting. It is a Liberia forestry training resource, not Nigerian hospital evidence. This worksheet is our application of those record-keeping ideas.
Source: Bookkeeping and Financial Management Training Manual, April 2013.
Match transfers separately
An authorised person should check the hospital's bank record and match each relevant credit to its receipt or invoice. Exclude transfers merely reported by a payer, unrelated bank credits and deposits of cash already counted as hospital receipts. Record unresolved items for follow-up. Do not add the bank account's whole balance to this shift's receipts.
Hand over differences with an owner
Subtract expected closing cash from counted cash. A negative result is a shortage to investigate, not a new patient debt. Keep the original entries and references; do not invent a receipt to make the total agree. The incoming person should know who will investigate each difference and when the handover will be updated.
What each field means
- Opening float
- Cash carried into this shift. It is money already in the drawer, so adding it to patient collections would overstate what the hospital received today.
- Patient cash receipts
- Confirmed cash received during the chosen period, including payments against older invoices. Keep each receipt linked to its bill; the total is not a list of today's charges.
- Other cash in or out
- Document each authorised non-patient movement and its reference. A bank deposit moves existing cash out of the drawer; it does not create another patient receipt.
- Matched bank transfers
- Credits confirmed in the hospital's bank record and matched to patient receipts in the period. List a confirmed but unmatched credit as an exception until its allocation is resolved.
- Difference and sign-off
- Record the counted amount, expected amount and difference without changing history. Name the outgoing and incoming staff members and record the unresolved work they acknowledged.
Completed fictional example
All figures and references are fictional. Expected cash is 20,000 + 45,000 - 5,000 - 20,000 = 40,000 naira. The 500 naira difference stays open. The reported 8,000 naira transfer is not included in the 80,000 naira of patient collections.
| Field | Entry |
|---|---|
| Shift / cash point | 9 September, 08:00-16:00 / reception |
| Opening float | 20,000 |
| Patient cash receipts | 45,000 |
| Other authorised cash added | 0 |
| Authorised expenditure removed | 5,000; voucher V-01 |
| Cash deposited or handed out | 20,000; deposit D-01 |
| Expected closing cash | 40,000 |
| Counted closing cash | 39,500 |
| Counted minus expected | -500 |
| Matched patient bank transfers | 35,000 |
| Patient collections: cash receipts plus matched transfers | 80,000 |
| Handed over by / received by | Staff A / Staff B |
| Item and reference | Evidence / next action / owner |
|---|---|
| Cash difference: -500 naira | Recount and review V-01; Staff A before next handover |
| Reported transfer: 8,000 naira | No matching bank credit found; Staff B to check, excluded from receipts |
Related resources
Sources and review
The worksheet design and examples are RizCare's recommendations. The sources below support the background discussion; they do not endorse this form.
- Bookkeeping and Financial Management Training Manual, April 2013 (Forest Instrument Liberia project, hosted by FAO). Read 9 September 2026.