Records and local rule
Original cash-review closure requires every recorded variance to have evidenced explanation and an authorised correction if needed. Expected cash is 1000, counted cash 995 and no explaining movement is evidenced. A proposed unexplained +5 adjustment is not an accepted resolution.
| Record | Amount | Evidence |
|---|---|---|
| Expected cash | 1000 | Register |
| Counted cash | 995 | Count sheet |
| Proposed plug | +5 | No explanation or authority |
Process the recorded case
- Preserve register and count sheet
- Open the variance investigation
- Check evidenced movements and any correction authority
- Close cash review only after the stated resolution
Equalising the numbers without an explanation hides the unresolved variance.
Check the outcome
What variance blocks close, and can the +5 plug clear it?
Show the worked answer
995−1000=−5 shortfall. The unsupported +5 cannot clear it; the recorded five remains an open investigation.