This is how it works :
Received column is the previous days balance that you bring forward. Issued column is the alcohol that you have requested for the day from stores. So the opening stock of the day before the bar is operational is received plus the Issued.
Balance is the alcohol quantities left after operations at the end of the day. So what we do is we make a sale summary from the BOTS (Bar order ticket) or in systematized bars take a sale report of the day and deduct the same from the opening stock of the day. The balance alcohol is the Received beverage for the next day operations. Based on the balance alcohol we also make store requisitions for the next day. This the closing job of the bartender every night.