Billing and Cash Handling
What the domain tests
This domain tests POS billing accuracy, payment handling, GST invoice basics, and cash-control discipline. Expect questions on the billing sequence, tender types, refunds, and end-of-day reconciliation.
Core rules
- Billing sequence: greet, scan or enter items, check price and quantity, apply discounts only as authorised, confirm payment mode, collect payment, issue receipt, and thank the customer.
- A GST invoice normally shows supplier details, invoice number and date, customer details where required, description of goods or services, HSN/SAC code, quantity, taxable value, GST rate and amount, and total.
- Cash controls include an opening float, denomination count, secure cash drawer, change counted back to the customer, and no personal cash in the till.
- Card and UPI payments must be confirmed on the device before the customer leaves. Keep payment records secure.
- Refunds, voids, and exchanges need authorisation and a receipt trail. Never process a refund without checking the original bill.
- End-of-day reconciliation compares expected cash with actual cash and records any excess or shortage.
Worked example
Opening float is ₹2,000. Cash sales are ₹8,450 and cash refunds are ₹300. Expected closing cash = 2,000 + 8,450 − 300 = ₹10,150. The actual drawer count is ₹10,050, so the till is short by ₹100. The reasoning shows that refunds reduce cash and that a shortage must be recorded, not hidden by adding personal money.
Traps
Do not give change without counting it back. Do not leave the cash drawer open or unattended. Do not treat a card payment as complete until it is confirmed. Do not hide shortages or mix personal cash with store cash.