As a rough estimate, it takes 15 to 20 minutes per till when done properly. Skipped, small daily gaps add up to the stock and cash losses that show up weeks later in your prime cost. Below is the checklist, a worked example, and the next-day steps that finish the job.
What should a restaurant end-of-day checklist include?
Work in three stages: settle everything open before you close, count and compare at close, then record and secure. Do it at the same time every day, with two people for the cash count.
Before closing
At close
After close
What does a completed reconciliation look like? A worked example
A Dubai branch closes with sales of AED 17,450 on the Z-report, including VAT. Every tender agrees except cash, which is AED 45 short.
| Tender | Per Z-report (AED) | Counted or settled (AED) | Difference (AED) |
|---|---|---|---|
| Cash (after removing the AED 500 float) | 3,240 | 3,195 | (45) |
| Card terminals | 11,860 | 11,860 | 0 |
| Delivery apps (38 orders) | 2,150 | 2,150 (38 orders) | 0 |
| Vouchers | 200 | 200 | 0 |
| Total | 17,450 | 17,405 | (45) |
The AED 45 shortage is 0.26% of the day's sales. Suppose the branch's tolerance is AED 20 a day. The manager recounts and finds nothing, then learns that a cashier refunded AED 45 in cash for a returned order without entering the refund in the POS. The refund is entered with a reason, the manager approves it, and the day signs off.
Note that delivery orders are matched by count as well as value, so a missing order shows even when amounts are close.
Which voids, comps and refunds should a manager review?
Review every void after an order was sent to the kitchen, every comp, every discount above your limit, and every refund. These are the transactions where cash and food can leave without a sale, so each needs a reason and an approver.
The pattern matters more than any single item. One cashier with three times the team's voids, or comps that cluster at the end of a shift, deserves a closer look. Our guide to restaurant comps and voids sets out approval rules for each type.
What happens after the day is closed?
The branch reconciliation proves the day's takings were collected. The finance team then proves the money arrived: cash in the bank, card settlements net of fees, and delivery app payouts net of commission.
| Takings | When the money arrives | What to check |
|---|---|---|
| Cash | When the deposit is banked | Deposit amount and bag number match the branch report |
| Card | Usually within a few working days, depending on your acquirer | Settlement equals the terminal total less the agreed card fees |
| Delivery apps | On each app's payout cycle | Every order in the POS appears in the payout statement, with the expected commission |
| Vouchers and gift cards | When the issuer pays, or never if you issued them | Redemptions reduce the voucher liability, not sales |
Check delivery app statements order by order for missing orders, refunds charged back to you and discounts you co-funded; they never appear on the Z-report. Our guide to delivery app commissions shows how to calculate what each order really earns.
Which tax checks belong in the end-of-day routine?
In Saudi Arabia, check that every receipt from the day has reached ZATCA: simplified tax invoices must be reported within 24 hours of issue. In the UAE, check that tips and any service charge are recorded correctly, because they are treated differently for VAT.
| Check | Saudi Arabia | UAE |
|---|---|---|
| E-receipts | Every simplified invoice reported to ZATCA within 24 hours; a till that was offline must send its queue | Consumer sales are outside the e-invoicing system for now |
| Business customers | Standard invoices cleared before they are handed over | From July 2027 for most SMEs, invoices to businesses go through your e-invoicing provider |
| Voluntary tips | Record separately from sales | Generally treated as outside VAT when truly voluntary; record separately |
| Service charge | Confirm treatment with your adviser | A compulsory service charge is generally part of the taxable price; in Dubai, service charges have long been restricted outside hotels, so check the current rule before adding one |
We found no ZATCA guidance specific to tips or service charges in restaurants, so confirm the Saudi treatment with a tax adviser.
Where do branch reconciliations usually fail?
Across the restaurant groups HYP works with, reconciliations rarely fail because the count is wrong. They fail because the POS and the real world drift apart during the day, and the gap is only found at close.
| What we see | Effect at close | The fix |
|---|---|---|
| Delivery orders keyed by hand from the app tablet | Missing or duplicated orders | Integrate the apps with the POS so orders flow in |
| Tips added to card payments | Card total does not match the terminal | Record tips as a separate tender line |
| Refunds paid from the drawer, not through the POS | Cash short with no record | Every refund goes through the POS, linked to the receipt |
| Reconciliation done the next morning | Staff have left; differences cannot be explained | Close and sign off before the team leaves |
With the reconciliation in the system, head office sees every branch's differences the same night.