---
title: "RRS — Cash and bank"
sidebarTitle: "RRS cash and bank"
description: "Bank statement balances, change fund, deposit verification, credit card verification, and office petty cash for Rackson Restaurants (E01)."
icon: "building-columns"
---

> **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version.

Five workpapers covering the RRS cash accounts and the deposit and credit card verification that feed the over/short posting.

<Info>
  **Source:** `Rackson_Workpaper_Instructions.docx` — Part I, Cash & Bank.
</Info>

## 10105–10700 — Bank statement balances

**Owner:** Jessie

Collects statement ending balances for all five RRS bank accounts into one summary for the bank reconciliation sign-off.

<Steps>
  <Step title="Download each bank statement">
    Pull the current-period statement for each account from the respective bank portal: **TD Operating –5892**, **TD Payroll –8115**, **TD Depository –7534**, **TD Money Market –1590**, and **Chase –(BK stores)**.
  </Step>
  <Step title="Enter the balances">
    On the **Account Balances** tab, enter the statement ending date and ending balance for each account in the designated yellow cells.
  </Step>
  <Step title="Confirm against the CSVs">
    Confirm the balances agree to the CSV bank statement files (10105, 10305, 10340, 10500, 10700). The last transaction row in each CSV should match the ending balance entered here.
  </Step>
</Steps>

<Note>
  This file is the **cover sheet** referenced during the bank reconciliation review — no journal entry is produced from it directly.
</Note>

**Files:** `10105_RRS_TD_Bank_Operating_0518-0524.csv` · `10305_RRS_TD_Bank_Payroll.csv` · `10340_RRS_TD_Bank_Depository.csv` · `10500_RRS_TD_Bank_MM.csv` · `10700_RRS_Chase.csv`

## 10800 — Change fund

**Owner:** Jessie / Area Coaches

Confirms that the cash change fund balance at each store matches the GL balance (acct 10800) and that area coaches have confirmed physical counts.

<Steps>
  <Step title="Open the Change Fund Main tab">
    Columns are: Area Coach, State, BK store number, Sem (semester count), GL balance, Difference, and confirmation.
  </Step>
  <Step title="Pull the GL balances">
    Run a dimension balances report from Intacct for acct **10800**, location group RRS, as of the period end date. Paste the GL balances into the GL column alongside each store.
  </Step>
  <Step title="Review the differences">
    The Difference column auto-calculates (Sem minus GL). **A zero difference means the count and the GL agree.**
  </Step>
  <Step title="Chase non-zero differences">
    Contact the area coach for any store with a non-zero difference. Document the explanation in the Notes column and request a corrected count or a JE to adjust.
  </Step>
  <Step title="Confirm sign-off">
    Once all area coaches have confirmed (marked with an X in the last column), the workpaper is complete. No recurring JE is required unless a difference exists.
  </Step>
</Steps>

<Note>
  **Illustrative example.** Store 3801 showed a $1,200 difference in one period — the area coach confirmed $1,200 on hand versus $0 in GL. A JE debiting 10800 and crediting cash is needed to record the fund if it was not previously entered.
</Note>

## 10900 — Deposit verification (cash over/short)

**Owner:** Betsy / Maureen

Reconciles daily cash deposits per RTI (POS) against ICL/Loomis bank deposits and flags over/short amounts that drive the over/short posting JE.

<Steps>
  <Step title="Export the RTI Deposit Recap">
    In RTI, run the **Deposit Recap Period-to-Date** report and export to Excel. Remove all merged cells and subtotals (unmerge & center, remove subtotal rows). Verify the columns match the **RTI Dep** tab layout, then paste the data **below** the existing data — do not overwrite prior periods. Verify cell **AA14 = 0**.
  </Step>
  <Step title="Export the RTI Cash Over/Short report">
    Run the **CA Cash Over/Short** report and export to Excel. Add the period-end date in the column to the right of the report, then paste into the **RTI CA Cash OverShort 1** tab below prior data.
  </Step>
  <Step title="Add the bank detail">
    Download bank detail from each applicable bank — **TD Depository –7534**, **Bank of Princeton**, **Franklin Bank** — for days not yet downloaded. **Do not duplicate dates.** Paste into the corresponding bank tabs.
  </Step>
  <Step title="Review the differences">
    The workbook compares POS deposits to ICL/Loomis bank credits by store and date. Review any non-zero differences in the summary columns.
  </Step>
  <Step title="Post the over/short">
    Differences carry to the over/short posting. Use `IMPORT_Safe_Over_and_Short_P5.csv` and `IMPORT_Safe_Fees_P5_1.csv` as the Intacct import once the reconciliation is signed off. **Post timing differences (deposits in transit) separately.**
  </Step>
</Steps>

<Warning>
  Yellow tabs need updating **each week** during the period. Green tabs are **period-close locked** — do not delete or modify green tab data.
</Warning>

**Files:** `IMPORT_Safe_Over_and_Short_P5.csv` · `IMPORT_Safe_Fees_P5_1.csv`

## 10950 — Credit card verification

**Owner:** Jessie

Reconciles credit card deposits — Visa/MC via First Data, AmEx via TD, Discover via Chase — between the POS/RTI source and actual bank settlements by store.

<Steps>
  <Step title="Paste the RTI source data">
    Obtain the **RTI Credit Card Sheets Combined** export for the period and paste into the **RTI Raw Data** tab, replacing prior period data.
  </Step>
  <Step title="Paste the settlement and bank data">
    Paste the **First Data Settlement Report** into **Settlement Raw Data** (ensure the date range covers the full period). Paste TD Bank statement data (AmEx ACH credits) into **TD Bank Raw**, and Chase statement data (Discover ACH credits) into **Chase Raw**.
  </Step>
  <Step title="Update the summary inputs">
    Update the period number and date range in the yellow cells on the **Recon Summary** tab. All SUMIFS recalculate automatically.
  </Step>
  <Step title="Review the difference columns">
    | Difference | Treatment |
    |---|---|
    | Zero | Clean |
    | $0.01–$5.00 | Timing difference — document and carry forward |
    | Over $5.00 | Investigate — check merchant ID cross-reference for mismatches |

    Use the **Detail by Store** tab to isolate any store with a large variance.
  </Step>
  <Step title="Save the period workpaper">
    Once clean, export or save the summary as the period workpaper. `IMPORT_CC_Verification_P5_2026.csv` is the reconciled output used for any adjusting entries.
  </Step>
</Steps>

**Files:** `IMPORT_CC_Verification_P5_2026.csv`

## 11000 — Office petty cash

**Owner:** Jeff

Tracks disbursements from the corporate petty cash fund (acct 11000, location 90001) and confirms the running balance agrees to the GL.

<Steps>
  <Step title="Enter disbursements">
    Obtain receipts for any petty cash disbursements made during the period. Enter each in the **Office Petty Cash Tracking** tab: Coding (account-location), Period, Date, Amount (**negative = expense**), Vendor, and Reason. The Balance column updates automatically.
  </Step>
  <Step title="Record replenishments">
    When the fund is replenished, enter the replenishment as a **positive** amount coded to 11000-90001.
  </Step>
  <Step title="Tie to the GL">
    At period end, run the GL detail for acct 11000 from Intacct and confirm the ending balance matches the workpaper balance column.
  </Step>
  <Step title="Investigate discrepancies">
    If a discrepancy exists, trace each line to its receipt. Post a correcting JE if a disbursement was not recorded.
  </Step>
</Steps>

<Note>
  The fund was at approximately $963 as of P1 2025 based on historical entries. Confirm the current balance with Jeff before finalizing the period.
</Note>

## Related

- [Cash and DIT review](/internal/customers/rackson/review-process/cash-and-dit) — the reviewer's checklist for these accounts
- [Rebates, change fund and small schedules](/internal/customers/rackson/review-process/other-assets) — timing benchmarks for the change fund and petty cash
- [RCY inventory and cash](/internal/customers/rackson/workpapers/rcy-inventory-and-cash) — the equivalent RCY deposit verification