Close the drawer before you leave
The float is a count. The book is a list of rows. They should agree before the door is locked.
Insights
Notes from the counter.
Short writing on the day book, late loans, and why a posted row stays posted.
What PAR 30 is counting
It is the share of active loan money that is more than 30 days late. One old installment can put a whole loan in that share.
A mistake is a new row
Posted cash is not corrected by changing yesterday. The correction is a reversal, with its own time and its own name.