The account for cash on hand includes all undeposited money, in cash or checks, as of the close of business at the year's end. Proper credit must be made to the accounts for which this money was received, such as taxicab fares, accounts receivable-trade, advertising revenue, and payments on loans or accounts other than trade.
Nev. Admin. Code § 706.684
NRS 706.8818, 706.8829