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Accounting for Bills of Exchange:

Learning Objectives:

After studying this topic you should be able to:
 
  Define and explain a bill of exchange.
  Explain the different types of bill of exchange.
  Explain the accounting treatment of bills of exchange.
  Understand discounting, endorsing, dishonor, renewal and retiring of the bills.
  Define and explain the accounting treatment of accommodation bill.
  Define and explain a promissory note.
  Prepare bills receivable and bills payable books.
 

Contents:

Read our high quality articles about "accounting for bills of exchange" topic:
 
  Definition and Explanation of Bill of Exchange
  Types and Classification of Bill of Exchange
  Accounting Treatment of Bill of Exchange
  Discounting of a Bill of Exchange
  Endorsement of Bill of Exchange
  Bill of Exchange Sent to Bank for Collection
  Dishonor of Bill of Exchange
  Renewal of Bill of Exchange
  Insolvency of One Party
  Retiring a Bill of Exchange Under Rebate
  Accommodation Bill of Exchange
  Bills Receivable and Bills Payable Books
  Promissory Note




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