Bills of exchange

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Bills of Exchange

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Bills of Exchange

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INDEX What is a Bill of Exchange? What is a Promissory Note? Discounting, endorsement and dishonour of bills Accounting entries When does a Bill Mature Renewal of a Bill Retirement of a Bill Accommodation Bills Bills for Collection Day Books Conclusion

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Concept

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Three months after pay to Sohan or order the sum of ₹ One lakh only, for value received.

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What is a Bill of Exchange ➢ In writing & not oral. ➢ must be dated. ➢ unconditional order ➢ must sign it. ➢ stamped as per law ➢ amount certain. ➢ payable to certain person. ➢ payable either on demand or on the expiry of a fixed period of time. ➢ must be accepted

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When do we need Bill of Exchange Credit transactions Evidence of debt Discount and raise cash Negotiable instrument Negotiable Instrument Act 1881 Š MeraSkill


Parties to a Bill of Exchange Drawer / Maker / Creditor / Seller Drawee / Acceptor / Debtor / Payer / Buyer Payee Endorsee

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Parties to a Promissory Note Drawer / Payer/ Promisor / Maker Drawee / Payee / Promisee Endorsee

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