What is the correct procedure for handling cash drawers at the beginning of a shift?

Counting the cash and ensuring it matches the expected amount at the beginning of a shift is crucial for maintaining accurate financial records and ensuring accountability. This procedure allows the cashier to verify that the drawer contains the correct starting balance, which typically includes a mix of bills and coins. This initial count helps to establish a clear baseline for transactions throughout the shift, making it easier to identify any discrepancies that may occur during the day.

Furthermore, this practice fosters good habits in cash management and reinforces the importance of careful handling of cash. By having a reliable starting point, cashiers can monitor their sales accurately, calculate cash flow, and ensure that sufficient change is available for transactions. Addressing other options, not checking the cash drawer can lead to confusion or potential theft. Immediately depositing cash is premature as the drawer needs to be used throughout the shift, and relying on another employee to check the amount can introduce inconsistencies and undermine personal responsibility for cash handling.