A cash book records all cash movements in your business — cash receipts and cash payments. In Switzerland, it is part of proper bookkeeping under CO Art. 957 and is especially important if you regularly deal with cash.
To learn how the cash book fits into your overall accounting, see our article Income and Expense Statement. Here you'll find the matching template.
01What Belongs in a Cash Book?
A proper cash book should include the following details for each entry:
| Field | Description |
|---|---|
| Date | When did the transaction take place? |
| Receipt No. | Unique reference to the receipt (till slip, voucher) |
| Description | What was bought/sold? |
| Receipt (CHF) | Cash inflow into the register |
| Payment (CHF) | Cash outflow from the register |
| Balance (CHF) | Running cash balance (calculated automatically) |
02Download Template
Our Excel template contains the cash book with a running balance calculation and a cash count section for monthly reconciliation.
With automatic balance, cash count reconciliation and sample entries. Ready to use for sole proprietorships and small businesses.
03Filling in the Template — Step by Step
Download the Excel file and open it in Excel, Google Sheets or LibreOffice Calc.
The first entry in the cash book is always the opening balance — the amount of cash on hand at the beginning of the month. Enter this amount as a receipt.
Enter each cash movement individually: receipts in the 'Receipt' column, payments in the 'Payment' column. The balance is calculated automatically.
Every transaction needs a receipt. Number the receipts sequentially (C-001, C-002, etc.) and file them in a folder — physically or digitally. Details in our article Storing Receipts.
At month-end: count the cash on hand (actual balance). Enter the counted amount in the cash count section. The variance against the expected balance (per the cash book) is calculated automatically. Ideally, the variance is CHF 0.00.
04Important Rules for the Cash Book
- Record chronologically: Always enter transactions in chronological order — no retrospective insertions between existing rows
- No gaps: Every cash movement must be recorded — even small amounts such as postage or tips
- Balance never negative: If the balance drops below zero, a receipt is missing or a payment was booked incorrectly
- Receipt for every entry: Without a receipt, the expense is not tax-deductible. For small cash payments, create a self-made receipt
- Monthly cash count: At the end of each month, count the cash and reconcile it with the cash book. Investigate any variances immediately
05Keep Your Cash Book Digitally with einzly
With einzly, you can record income and expenses digitally — including cash movements. All entries flow automatically into your accounting and tax return.
- Record income and expenses: Cash and bank transactions in one tool — no separate cash book needed
- Receipt upload: Photograph receipts and assign them directly to the entry
- Automatic reports: Profit, revenue and expenses always up to date — not just at year-end