Billing, Cash Handling and Point of Sale
What this domain tests
This domain checks the billing sequence, POS controls, payment modes, cash discipline and daily reconciliation. Numeracy questions on change and tax are common.
Core concepts
- POS setup: barcode scanner, POS software, cash drawer, card machine, receipt printer, UPI QR.
- Billing sequence: greet, scan or key in items, verify price and quantity on screen, apply the correct offer, confirm payment mode, collect payment, count change back aloud, print and hand over the bill.
- Payment modes: cash, debit/credit card, UPI, wallet, gift card. Card and UPI payments need authorisation and a matching transaction reference.
- Invoice content: store name and GSTIN, bill number and date, item description, HSN/SAC, quantity, rate, taxable value, GST rate and amount, total, payment mode.
- Cash handling: open with a counted float, keep personal money away, count change twice, check notes for security features, drop large notes as per policy, close with a till count and variance note.
- Controls: no unauthorised voids, no billing without stock, no sharing of login or PIN, CCTV over the counter.
Worked example
Bill: ₹450 + ₹300 = ₹750. GST at 5% = ₹37.50. Total = ₹787.50. Customer pays ₹1,000. Change = 1,000 − 787.50 = ₹212.50, counted back as ₹200 + ₹10 + ₹2.50.
Traps that cost marks
- Not counting change back to the customer.
- Mixing personal cash with the till float.
- Voiding a bill without supervisor authorisation.
- Forgetting that discounted value, not MRP, is taxed.