Cash receipts
Cash takings have to be recorded completely and individually; where cash predominates, the Federal Tax Administration requires a cash book with a daily balance and a daily cash count.
Definition
The cash count means counting and comparing against the booked balance. Differences are to be recorded, not smoothed away — a till with no differences at all is treated as evidence that nobody counts. A negative balance is arithmetically impossible and therefore a sure sign of a missing entry.
In businesses with a high cash share, cash management is the first thing a tax audit looks at, because it is the hardest to reconstruct after the fact. Whoever keeps it cleanly also disarms doubts about the other figures.
Where to read it
What the software must be able to do
Check: daily balance keeping, recording of differences, a block on negative balances, and unalterable filing of the daily closes. A till that only stores daily totals will not stand up to an audit.
Checked Aug 2026
More terms under Bookkeeping and retention: Accrual principle Accrued liabilities Annual accounts Association accounting Balance sheet Balance sheet total Book value Break-even point Business assets Business expenses Cash book Cash flow statement Contribution margin Cost centre Current assets Debit and credit Depreciation Double-entry bookkeeping Duty to keep accounts EBIT EBITDA Equity Equity ratio Financial year Fixed assets Fixed costs Foreign currency General ledger Gross profit Hidden reserves Income statement Inventory count Journal Journal entry Liabilities Liquidity Loss carry-forward Membership dues Net profit Opening balance sheet Overheads Pass-through item Prepaid expenses Provision Record-keeping ordinance Reserves Retained profit Simple accounts Swiss SME chart of accounts Tamper resistance Turnover Value adjustment Variable costs Volunteer-run structure Voucher Year-end closing modules