Billing, POS and Cash Handling
Billing is the controlled process of converting a customer's selection into a paid transaction. POS-point of sale-is the system that records items, prices, taxes and payments. This domain tests till operation, cash security, payment types, receipts and reconciliation.
Core rules and concepts
- POS inputs include barcode or SKU, quantity, price lookup, discounts, tender type and customer details where required. The receipt should show item details, total, tax breakup where applicable, payment mode and store details.
- Cash handling: count the opening float with a witness, keep the drawer closed between sales, count change back to the customer, and never leave the till unattended.
- Payment modes include cash, debit or credit card, UPI and store credit. Each has a different settlement and reversal process.
- A 'no-sale' opens the drawer without a sale; it must be authorised or logged because it is a fraud risk.
- End-of-day: count cash, reconcile against POS totals, record over or short, secure cash and complete the settlement report.
Worked example
Opening float is ₹2,000. Cash sales are ₹8,000 and cash refunds are ₹500. Expected drawer cash = 2,000 + 8,000 − 500 = ₹9,500. The counted cash is ₹9,450. Reasoning: the till is short by ₹50. Record the variance, check for a missed refund or change error, and report it. Do not 'adjust' the drawer by taking ₹50 from another till without authorisation.
Traps
- Do not mix personal money with till cash.
- A card or UPI payment is not cash; reconcile it separately.
- Do not ignore small variances; patterns matter.
- Do not process a refund without following the returns policy and identity checks where required.