We have many cash counters at our hospital where Cash Clerks prepare invoices for various services/goods rendered to Customers. The customers pay Cash to the Cash Clerks to settle the invoice amount.
What the finance department wants is that at the end of the shift every Cash Clerk comes to finance department with the cash collected and hands it to over to some Senior Cashier. Now the senior cashier wants to confirm that Cash Clerk has handed over all the money against all the invoices he received payments from customers. In other words, we want to have a financial document (or statement) showing all the payments received by a Cash Clerk and - one statement for one per cash clerks one shift.
Some financial software record an Account Payable entry for the Cash Clerk
for each cash receipt made by him/her and at day close nullify it after receiving and posting cash entry.