The cashier's income and expenditure are correct, and the documents handed over by the cashier to the accounting are omitted. The cash balance of the accounting subjects does not match the cashier's cash balance.

The cashier's income and expenditure are correct, but the accounting is wrong or there is a cross-checking phenomenon between accounts, so there is a phenomenon that the cash balance in the accounting account does not match the cashier.

The cashier's income and expenditure is incorrect or corruption occurs, and the documents are intentionally altered or not handed in to the accountant, resulting in the cash balance of the accounting subject being inconsistent with that of the cashier.

Based on the above three reasons, we must find out the truth and adjust the accounts to achieve the ultimate goal of matching the cash balance of accounting subjects with the cash balance of cashiers.