The Balances submenu is used to register balances. Balances are made either per cash register (cash register balance), per cashier (cashier settlement) or per store. The type of Balance is configurable. You can see which balance type is configured at the top of the balance view.
Balances can be carried out by the cashier or store manager. Cashiers can only register balances for their own users, while store managers can also register or change the balance for cashiers.