Billing, Payments and Point of Sale (POS)
What the domain covers
This domain tests the billing counter: POS hardware and software, barcode scanning, price checks, payment modes, GST invoices, cash handling and day-end closing.
Core rules and concepts
- POS components: computer or tablet, billing software, barcode scanner, cash drawer, receipt printer and payment terminal.
- Billing steps: scan or enter item, verify price and quantity, apply authorised discount, select payment mode, print or send bill, pack and thank.
- Payment modes: cash, UPI, debit or credit card, wallet and credit account. Confirm payment success before handing over goods.
- GST invoice: tax invoice shows seller GSTIN, invoice number, date, item description, taxable value, GST rate and amount, and total.
- Cash handling: count change aloud, keep the drawer closed, do not mix personal cash, reconcile at close.
- MRP: maximum retail price is inclusive of taxes unless the law or pack states otherwise; do not add GST again to an MRP pack.
Worked example
An item has a taxable value of ₹450 after a 10% discount on ₹500. GST is 18%. GST amount = 450 × 18% = ₹81. Bill total = 450 + 81 = ₹531. The customer pays ₹600 in cash. Change = 600 − 531 = ₹69. Record the payment mode, print the bill and count the change back to the customer.
Traps that cost marks
Adding GST to an MRP-inclusive pack; giving goods before UPI confirmation; wrong change due to rushed counting; duplicate billing; not matching cash drawer totals; ignoring invoice serial numbers.