Short answer
A Z-report is the end-of-shift summary a POS produces when a shift is closed. It should show the cash expected in the drawer against the cash counted, with the exact short or over amount; totals for each payment type; every refund and void with the staff name; and an export your accountant can use.
Does it show expected cash and counted cash?
The report should show what the drawer should contain, what the cashier counted, and the exact short or over amount.
Are payment types shown separately?
Cash, card, QR, and split payments should be separated. Otherwise the bank deposit and the drawer count get mixed together.
Do refunds and voids carry a staff name?
A void is an item cancelled before payment; a refund returns money after it. Either one without a staff name is just a missing sale. A good report shows who did it, when, and how much.
Can you export it for your accountant?
The best daily report is still operational. Your accountant may need exports for formal accounts; that is normal.