Handling Payments, Cash and Point-of-Sale Operations
This section tests till procedure, tender types, cash security and reconciliation - the area where small arithmetic errors and procedure slips cost the most marks.
Core procedure
- Start from a counted, signed float; keep it fixed and separate from takings.
- Tenders: cash, debit/credit card, contactless and mobile wallet, gift card, voucher, and rarely cheque. Refunds normally go back to the original tender.
- Count change back to the customer, and count it twice. Leave the note received on the till ledge until change is given, so there is no dispute.
- Cash above a set limit is removed in a cash drop using dual control and a signed record.
- Never share a till login or PIN, never leave the drawer open or unattended, and never write full card details on paper (PCI DSS).
- End of day: run the Z report, count the drawer, record over/short.
Worked example
Opening float €150. Cash sales €1,240. Cash refunds €45. Cash drop €1,000. Expected drawer = 150 + 1,240 − 45 − 1,000 = €345. Counted = €335. Variance = €10 short. Reasoning: refunds and drops reduce cash; card sales never enter the drawer. Action: recount, check refund slips and voids, record the shortage and report it.
Traps that cost marks
Adding card sales into the cash reconciliation; forgetting that refunds reduce the drawer; rounding change in the shop's favour; signing off a variance without investigating voids, refunds and no-sales; and accepting an obviously counterfeit note without checking feel, print quality, hologram and ultraviolet features.