We dont want to give access the user to spend money

we dont want to give access the user to spend money from cash or spend money and also want a report showing daily activity in cash received and spend

If you are using cloud or server edition, then create user as “restricted” and don’t give them access to tabs such as Bank accounts or Cash accounts. See: http://guides.manager.io/users/setting-up-permissions

As for daily activity, you can get breakdown when you look at Cash summary report.