How should end-of-shift cash reconciliation be performed?

Performing end-of-shift cash reconciliation by counting cash and verifying it against sales records is essential for accurate financial management. This process ensures that all transactions made throughout the shift are accounted for and helps identify any discrepancies between what was sold and what is present in the cash drawer.

Counting the cash provides a physical confirmation of the amount collected, while comparing it with the sales records enables the shift lead to determine if any errors occurred during the shift in terms of processing sales or handling cash. This accuracy is crucial not only for maintaining trust and accountability within the team but also for preventing theft or loss, ensuring that the cafe's finances remain sound.

The other choices would not provide the same level of accuracy or oversight. Reporting discrepancies in a team meeting does not directly address cash accountability at that moment and could delay necessary corrective actions. Documenting sales without counting cash leaves the financial situation vulnerable to undetected errors, leading to unreliable records. Verifying cash with a supervisor present is certainly beneficial but does not replace the fundamental necessity of independent counting and record comparison to ensure accuracy. Thus, counting cash and verifying against records is the most effective method for achieving reliable cash reconciliation at the end of a shift.