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Dual-Drawer Cash Architecture & Reconciliation

European retail pawn branches handle substantial cash transaction volumes. Cashy-Hub implements a dual-drawer accounting model to enforce physical security and prevent till discrepancies.

The Kassa vs. Reserve Distinction

flowchart TD
    subgraph StoreBranch ["Store Branch Financial Architecture"]
        KASSA["Active Drawer: Kassa"]
        RESERVE["Vault Safe: Reserve"]
        BANK["Corporate Bank Account (SEPA)"]
    end

    CUST["Customer"] -->|"Repayment (Inflow)"| KASSA
    KASSA -->|"Disbursement (Outflow)"| CUST

    KASSA <-->|"Float Transfer / Skim"| RESERVE
    RESERVE <-->|"Armored Transit / Deposit"| BANK

1. Kassa (Handkasse)

  • The active, desk-level cash register operated by desk clerks.
  • Used for day-to-day transactions: liquid loan payouts and cash paybacks.
  • Operates under strict branch cash holding limits for physical safety.

2. Reserve (Tresor)

  • The secure, time-delayed vault or backroom safe.
  • Holds surplus branch liquidity and secondary float reserves.
  • Transfers between Kassa and Reserve must be logged in the CashBook as internal transfers.

15-Denomination Physical Audit

At the close of business, the branch manager conducts an exact physical currency count across all 15 Euro denominations:

Note Denominations Coin Denominations
500 € 2.00 €
200 € 1.00 €
100 € 0.50 €
50 € 0.20 €
20 € 0.10 €
10 € 0.05 €
5 € 0.02 €
— 0.01 €

Variance Calculation Formula

The total physical cash counted across both compartments is matched against the expected system balance:

$$\text{Total Physical Count} = \sum_{d=1}^{15} (\text{Kassa Count}d \times \text{Denomination}_d) + \sum_d)$$}^{15} (\text{Reserve Count}_d \times \text{Denomination

$$\text{Reconciliation Variance} = \text{Total Physical Count} - \text{Expected System Total}$$

  • Variance = 0.00 €: Perfect reconciliation; drawer can be closed.
  • Variance > 0.00 €: Cash overage (Überschuss); must be audited and logged.
  • Variance < 0.00 €: Cash shortage (Fehlbetrag); requires investigation before manager sign-off.