Why don't you elaborate a bit?  Do you want to keep the shifts apart?  Do you
want to add every day's takings etc, combining the two shifts into one row,
or do you want to have alternate rows for each shift, and at the end of then
month add the lot, or at the end of the month add everything for shift A, and
then everything for shift B.  What checks and balances do you want.  Who is
going to update this sheet, you or your employees?  A bit more detail might
get you an answer!