Retail & point of sale
X reading and Z reading explained for POS users in the Philippines
What X and Z readings are, what they contain, when to run them, how the accumulated grand total works and how to reconcile readings with cash and sales.
In Philippine POS operations, an X reading is an interim sales report for a cashier or shift that does not reset the terminal's totals. A Z reading is the end-of-day report that closes the day's totals and resets the daily counters, while the accumulated grand total keeps growing and is never reset. Both are standard features of POS terminals used for BIR-compliant invoicing, and both are essential for cashier control.
X reading vs. Z reading
| X reading | Z reading | |
|---|---|---|
| Purpose | Check sales during or at the end of a shift | Close the day for the terminal |
| Resets totals? | No | Yes, daily totals reset to zero |
| Frequency | Per shift or cashier change, or anytime | Once per business day per terminal |
| Typical user | Cashier and supervisor | Supervisor or store manager |
| Counter | Usually not counted | Z counter increases by one |
What a reading usually shows
- Terminal, branch and date
- Beginning and ending invoice numbers for the period
- Gross sales
- VATable sales, VAT amount, VAT-exempt and zero-rated sales
- Discounts by type: senior citizen, PWD, promotional, other
- Returns, refunds and voids
- Net sales
- Payment breakdown: cash, cards, e-wallets, others
- For Z readings: previous and present accumulated grand total, and the reset counter
Exact contents depend on your POS and current BIR requirements.
The accumulated grand total
The accumulated grand total is the running total of all sales since the terminal started. Each Z reading adds the day's sales to it:
Present accumulated grand total = previous accumulated grand total + net sales of the day
Because it cannot be reset, it helps detect deleted or manipulated transactions. If the arithmetic does not hold between consecutive Z readings, investigate.
A practical daily routine
- Shift start: cashier receives a counted change fund.
- Shift end: run an X reading; cashier counts cash by denomination; supervisor verifies.
- Compare expected cash (cash sales + change fund − cash refunds − pickups) with actual count.
- Store close: after the last transaction, run the Z reading for each terminal.
- Reconcile total Z reading sales with all cashier counts, card and e-wallet settlements and the deposit.
- File readings and reconciliation documents, physically or electronically.
See cashier end-of-day reconciliation.
Common problems with readings
- Missing Z readings on days with sales, which complicates audits
- Multiple Z readings in one day without explanation
- Voids after X reading that change expected cash
- Readings not filed or stored where they can be lost
- Sales recorded on the wrong date because the Z reading was run after midnight without procedures
Using readings for loss prevention
Compare readings across cashiers and days:
- Voids and refunds as a percentage of sales by cashier
- Discounts by type and by cashier
- Cash over and short trends
- Unusual gaps in invoice numbers
Patterns matter more than single events. See inventory shrinkage.
Readings and head office
When terminals sync to a central system, head office can see the equivalent of each terminal's readings without waiting for paper. That makes daily sales reporting and audit preparation faster. Keep the official readings and electronic journals according to BIR rules. Read BIR POS requirements.
Where Cirquolus fits
Cirquolus Point of sale reports sales by branch, product, category, employee and cashier, with returns and customer deliveries, and supports offline terminals and queue ordering or cashiering. Connected financial management helps reconcile sales and deposits.
Frequently asked questions
What is the difference between X reading and Z reading?
An X reading shows sales so far without resetting totals. A Z reading closes the day and resets the daily totals while updating the accumulated grand total.
When should a Z reading be done?
Once at the end of each business day for each terminal, after the last transaction.
Can a Z reading be undone?
No. A Z reading closes the day's totals. Errors after a Z reading are corrected through proper transactions on the next day, according to your procedures.
What is the accumulated grand total?
The non-resettable running total of all sales recorded by the terminal since it started operating.
Bring this workflow to a Cirquolus demo.
Show us your current process, companies and branches. We will map it to the modules you need and propose a realistic rollout.