I do not promote bartenders stealing but unfortunately 95% of them do. As a bartender myself and hopefully, one day, bar owner I feel it is time to let other bar owners know how their bartender might be stealing from them.
#1 Multiple Transactions
Bartender makes several drinks for, say, two to five different customers at one time. Then he collects for all of these drinks at one time, after all the drinks have been made for each of the waiting customers. Rather than make a drink, ring up a drink, or transacting one drink at a time, he makes all the drinks first and then goes back and collects for them. Easy to miss a drink when the customer turns his back. Or, easy for the bartender to ring up less money than was actually collected, pocketing the difference.
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