Cash journal CEO / Admin
The cash journal records the cash that comes into and goes out of a register, day by day, with its supporting pieces. Each day is closed by a cash count, validated by someone other than the cashier.
Access
Sidebar → Finance, Accounting & Compliance → OHADA Accounting → Cash journal
Or directly via: /dashboard/accounting/cash-journal
| Action | Required permission (module financial) |
|---|---|
| See the journal, registers, closures and pieces | Financial read |
| Open a register, record a movement, post a reversal, submit a closure | Financial create (the cashier's permission) |
| Validate or reject someone else's closure | Financial approve (usually the CEO) |
The cashier therefore needs financial create on top of read: with read alone, the Record, Close and Reverse actions do not appear. If an action is missing, check your access with your administrator.
1. The register
A register is defined by:
- a code and a name;
- a site and a responsible person, both optional;
- the cash account, taken from your organisation's chart of accounts;
- gap accounts (loss and gain), optional, which receive validated count gaps;
- an opening balance and an opening date.
2. Recording a movement
A movement is an income or an expense, with an amount above zero.
- Every expense needs its supporting piece: a photo or a PDF (jpeg, png, webp, heic or pdf, 10 MB at most), uploaded with the movement.
- An income without a piece needs a reason.
- No movement can be dated in the future or before the register's opening date.
3. Closing the day
For a day with movements, the cashier enters the counted amount. The server computes:
| Item | Calculation |
|---|---|
| Opening | Previous validated count, or the register's opening balance |
| Total in | Sum of the day's income |
| Total out | Sum of the day's expenses |
| Theoretical balance | Opening + total in − total out |
| Gap | Counted amount − theoretical balance |
A non-zero gap needs a written reason.
Days are closed in order, one pending closure at a time.
Once submitted, that day and every earlier day of the register are locked: no movement can be added, changed or deleted, and no piece can be added, replaced or removed.
4. Validating or rejecting the closure
A person other than the cashier, with the financial approve permission, reviews the closure:
- Validate: the gap is posted automatically as a movement on the gap accounts. The journal therefore always equals the cash actually counted.
- Reject: a reason is required; the day is unlocked for correction and a new submission.
The cashier may withdraw their own submission by rejecting it with a reason.
5. Correcting after closure: the reversal
A closed day is never edited. To correct a movement, record a reversal dated on a day that is still open:
- the same amount as the original movement;
- the opposite direction (an income cancels an expense, and vice versa);
- a reference to the original movement, which keeps its value date.
Then, if needed, record the correct movement. This follows the OHADA Uniform Act on accounting law and financial reporting (art. 20 and 22): a recorded entry is never erased, it is corrected by an opposite entry.
Bank reconciliation is not part of this version of the cash journal; it will come in a later phase.