Accountants working with small business owners

For a pub/restaurant business, I am presuming one creates a "bank account" to work as a "cash account" to record gross takings (by journal entry?), cash expenses paid and bankings (transfers to the real bank account).  That is fine.  But how does one then reconcile the "cash account" as there may well be differing cash floats/unbanked takings at any given time, so takings less expenses won't always equal an amount banked.  There is also the issue of customers paying by credit card where the…See More