Cash Register Discrepancies & Sundry Expenses Explained: Codes 8206 & 8250

Right at the end of the Overheads & Depreciation section sit two small tidying-up codes — one for till counts that don't quite balance, and one general catch-all for whatever's left over.

The codes, and what each one holds

Code 8206 — Cash Register Discrepancies records small differences between what a till should hold based on recorded sales and what's actually counted at the end of a shift.

Code 8250 — Sundry Expenses is a general catch-all for small, occasional overheads that don't fit any other code. Both are Overheads & Depreciation codes and normally carry a debit balance.

A worked example

Say a shop's till should hold £850 based on the day's recorded sales, but counting the drawer at close only finds £843.50.

Cash Register Discrepancies (code 8206): £6.50 debited to account for the shortfall, keeping the recorded cash sales figure and the actual cash counted reconciled.

Why this matters day to day

A small, occasional balance in Cash Register Discrepancies is normal — genuine human error in giving change happens — but a growing or consistently one-directional balance is worth investigating, since it can be an early sign of till training issues or, less often, something more concerning. As with any catch-all code, Sundry Expenses is worth keeping genuinely small; a rising balance here usually means it's time to create a more specific code for whatever's recurring.