Billing, POS, and Cash Handling
Billing questions test POS operation, GST invoice basics, payment handling, cash security and end-of-day reconciliation. You must be accurate with tenders, change and records, and follow authorisation rules for voids and refunds.
Core rules
- Open the till with a counted float and record it. Keep personal money out of the cash drawer.
- Scan or key the item, confirm price and quantity, apply only approved discounts, and select the correct payment mode.
- A GST invoice normally shows supplier details, invoice number and date, item description, quantity, taxable value, tax rate and amount, and total.
- Count change back to the customer; do not place the tendered cash in the drawer until change is ready.
- Check notes for security features and never accept damaged or suspected counterfeit notes without following store procedure.
- Voids, refunds and no-sale opens need supervisor authorisation and a reason recorded.
- End-of-day: reconcile cash sales plus opening float minus payouts against physical cash; report shortages or excess immediately.
Worked example
Opening float is ₹2,000, cash sales are ₹15,000, and a ₹500 petty payout is recorded. Expected cash = 2,000 + 15,000 − 500 = ₹16,500. Actual cash is ₹16,400, so there is a ₹100 shortage. Reasoning: record the variance, check receipts and CCTV per policy, and report it; do not plug the difference from personal cash.
Traps
- Giving change before confirming the note.
- Sharing a POS password, PIN or OTP.
- Deleting a bill to hide a mistake.
- Counting the drawer without the opening float record.