In the cash statement, the initial balance is only shown unchanged until the first cash income is recognized. The amounts are then added up automatically. This makes it difficult to quickly drop the cash register during a shift transfer. If the actual initial balance deviates from the agreed sum — 200 euros for you — a shortfall can only be identified by opening the previous day's cash statement. If this happens by mistake, for example due to an incorrect booking, the impression can quickly arise that there is too much or too little cash in the cash register.

It would be very helpful if the actual initial balance of the day was also visible at the top of the cash statement — regardless of whether income has already been recorded. In this way, the process could be significantly simplified and potential differences could be identified immediately.