Cashier and POS Fundamentals Course: Prices, sales tax, discounts and coupons

1. Pytanie 1 z 17

   A store in Alberta sells a taxable item. Which sales tax does the CRA list for Alberta?

   • A15% HST
   • B13% HST
   • C5% GST plus 7% PST
   • D5% GST only
   Pokaż odpowiedź

   Odpowiedź: D. 5% GST only

   The CRA lists Alberta at 5% GST with 0% PST.

2. Pytanie 2 z 17

   A taxable item costs $40.00 in Ontario, where HST is 13%. What is the total?

   • A$45.13
   • B$42.00
   • C$45.20
   • D$46.00
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   Odpowiedź: C. $45.20

   $40.00 × 13% = $5.20 HST, so the total is $45.20. $42.00 uses only 5% GST.

3. Pytanie 3 z 17

   What HST rate does the CRA list for Nova Scotia as of April 1, 2025?

   • A15%
   • B5%
   • C13%
   • D14%
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   Odpowiedź: D. 14%

   The CRA says the HST rate in Nova Scotia decreased to 14% as of April 1, 2025. It was 15% before.

4. Pytanie 4 z 17

   In British Columbia, a $50.00 item is subject to both 5% GST and 7% PST. What is the total?

   • A$57.50
   • B$56.00
   • C$52.50
   • D$53.50
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   Odpowiedź: B. $56.00

   GST is $2.50 and PST is $3.50, so $50.00 + $2.50 + $3.50 = $56.00.

5. Pytanie 5 z 17

   A customer buys only milk, bread and vegetables, and the receipt shows no GST/HST. Why?

   • ATax is only charged on orders over $100
   • BBasic groceries are zero-rated (0%)
   • CThe POS forgot to add the tax on these items
   • DFood is taxed only in Ontario
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   Odpowiedź: B. Basic groceries are zero-rated (0%)

   The CRA says basic groceries such as milk, bread and vegetables are zero-rated, so no GST/HST is charged.

6. Pytanie 6 z 17

   In Ontario (13% HST), an $80.00 item is 25% off at the till. What does the customer pay?

   • A$63.00
   • B$67.80
   • C$70.40
   • D$60.00
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   Odpowiedź: B. $67.80

   The CRA says tax on a discount at the time of sale is charged on the net amount. $80.00 − 25% = $60.00, plus 13% HST = $67.80.

7. Pytanie 7 z 17

   A package has a $5.49 sticker, but the shelf sign for the same item says $4.99. Under the Competition Act, what may the store charge?

   • A$5.49, the price on the package
   • B$4.99, the lower price
   • CThe price that scans at the till
   • DThe average of the two prices
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   Odpowiedź: B. $4.99, the lower price

   Section 54 of the Competition Act (double ticketing) bans charging more than the lowest of two or more prices clearly shown on a product or an in-store display.

8. Pytanie 8 z 17

   In a store that follows the Scanner Price Accuracy Voluntary Code, an item with no price tag has a shelf price of $6.49 but scans at $7.29. What does the customer get?

   • AThe item free of charge
   • BA $10 store gift card
   • CThe item at the scanned $7.29
   • DThe item at the $6.49 shelf price
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   Odpowiedź: A. The item free of charge

   Under the Code, when an item without a price tag scans higher than the displayed price, it is free if it is worth less than $10.

9. Pytanie 9 z 17

   Under the Scanner Price Accuracy Voluntary Code, an untagged item has a shelf price of $24.99 but scans at $27.99. What does the customer pay before tax?

   • A$0.00
   • B$14.99
   • C$17.99
   • D$24.99
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   Odpowiedź: B. $14.99

   When the correct price is more than $10, the customer gets $10 off the correct price: $24.99 − $10.00 = $14.99.

10. Pytanie 10 z 17

    A customer says an item rang up higher than the shelf price. What should you do first?

    • ACharge the scanned price, because the POS is always right
    • BChange the price to whatever the customer says
    • CAsk the customer to come back another day
    • DCheck the shelf tag or flyer first
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    Odpowiedź: D. Check the shelf tag or flyer first

    Check the displayed price first. Then fix the price as store policy allows, which may need a supervisor's approval.

11. Pytanie 11 z 17

    You fixed a price for a customer because the shelf tag was wrong. What else should you do?

    • AGive the next customer the same price without checking
    • BNothing, because the customer is happy
    • CRemove the item from the shelf and keep it
    • DReport the wrong tag so it is corrected
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    Odpowiedź: D. Report the wrong tag so it is corrected

    A wrong tag will keep causing problems until it is fixed. Report it the way your store asks.

12. Pytanie 12 z 17

    In most stores, what does a price override at the till need?

    • AA supervisor's approval
    • BNothing, any cashier can change any price
    • CA note in your personal phone
    • DOnly the customer's agreement
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    Odpowiedź: A. A supervisor's approval

    Price overrides change what the store is paid and are logged. Most stores require a supervisor to approve them.

13. Pytanie 13 z 17

    A customer hands you a paper coupon. What should you check first?

    • AWhether the coupon has been folded
    • BWhether the customer has a loyalty card
    • CThe expiry date and what it applies to
    • DWhether the coupon is printed in colour
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    Odpowiedź: C. The expiry date and what it applies to

    A coupon is only valid within its dates and for the products and quantities it names.

14. Pytanie 14 z 17

    A coupon gives $2.00 off a 500 g jar of coffee. The customer is buying a 1 kg bag of the same brand. What should you do?

    • AGive the $2.00 in cash instead
    • BExplain that it is only for the 500 g size
    • CDouble the coupon for the larger size
    • DAccept it, since it is the same brand of coffee
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    Odpowiedź: B. Explain that it is only for the 500 g size

    A coupon only applies to the exact product and size it names. Explain this politely and follow store policy if the customer disagrees.

15. Pytanie 15 z 17

    You scanned a paper coupon in a sale. What should you do with the coupon?

    • AKeep it in the till, as it is counted at closing
    • BKeep it for your own shopping
    • CThrow it in the garbage
    • DGive it back to the customer with their receipt and bags
    Pokaż odpowiedź

    Odpowiedź: A. Keep it in the till, as it is counted at closing

    Accepted coupons are part of the till's records. Store them the way your store requires.

16. Pytanie 16 z 17

    Here is part of a receipt. Which line total is wrong?

    Item	Qty	Price	Line total
    Notebook	3	$4.29	$12.87
    Pens (2-pack)	2	$3.49	$6.98
    Stapler	1	$11.99	$11.99
    Tape	4	$1.79	$7.96

    • APens (2-pack)
    • BTape
    • CNotebook
    • DStapler
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    Odpowiedź: B. Tape

    Tape should be 4 × $1.79 = $7.16, not $7.96. The other lines are quantity × price: $12.87, $6.98 and $11.99.

17. Pytanie 17 z 17

    This Ontario receipt is paid in cash. What amount does the customer pay?

    Line	Amount
    Subtotal	$38.40
    HST 13%	$4.99
    Razem	$43.39

    • A$40.32
    • B$43.39
    • C$43.35
    • D$43.40
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    Odpowiedź: D. $43.40

    The HST is $4.99, so the total is $43.39. For cash, 9 cents rounds up to the next 10 cents, so the customer pays $43.40.

Klawiatura: 1–4, aby odpowiedzieć, Enter – następne pytanie.