Received cash is recorded to the income side, expenditure cash is recorded to the expenditure side, each line is settled.

Daily summary (total income, total expenditure, total balance), save the bottom to keep a file!

Monthly settlement! (Daily summary sheets can be properly retained for some time and then destroyed - otherwise they take up space)

It is better to keep records by more than one ledger category - e.g. Vegetables, Utensils, Consumables!