Do not start by changing the balance
A paper round has several moving parts. The standing order says what the customer asked for. The delivery record says what went out. The bill says what was charged. The payment record says what came in. When the account looks wrong, changing the balance first hides which of those four steps failed.
Pick one customer and one week
Write down the opening balance and the dates in question. Check any holiday stop or change of publication against the delivery record, then compare delivered copies with the bill. A missed delivery, a late holiday change and a credit applied to the wrong week can look identical if you only inspect the closing figure.
- Opening balance and billing period
- Standing order, changes and holiday dates
- Copies supplied, missed and returned
- Charges, credits and payments with dates
Separate the shop till from customer credit
A newspaper put on account is a sale but not cash in the drawer. A later payment settles some or all of the account. Check the payment method and the day it was recorded before moving a till difference into the paper account. Keep a reason against each correction so the next person can follow it.
Prove the fix with the next statement
Correct the source transaction where possible, then generate the statement again. Compare the new closing balance with the opening balance plus charges, less credits and payments. If the numbers still disagree, stop and look for a second exception rather than adding an unexplained adjustment. We can walk through the same steps using fictional accounts in the sample shop.