{"id":9821,"date":"2018-02-14T11:44:05","date_gmt":"2018-02-14T06:14:05","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9821"},"modified":"2018-03-17T11:38:53","modified_gmt":"2018-03-17T06:08:53","slug":"bill-exchange-class-11-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/","title":{"rendered":"Bill of Exchange class 11 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/#CBSE_Guide_Bill_of_Exchange_class_11_Notes\" >CBSE Guide Bill of Exchange class 11 Notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/#Bill_of_Exchange_class_11_Notes_Accountancy\" >Bill of Exchange class 11 Notes Accountancy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/#Download_Revision_Notes_as_PDF\" >Download Revision Notes as PDF<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/#Bill_of_Exchange_class_11_Notes\" >Bill of Exchange class 11 Notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/#CBSE_Class-11_Revision_Notes_and_Key_Points\" >CBSE Class-11 Revision Notes and Key Points<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>CBSE Accountancy Chapter 7 Bill of Exchange class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Bill of Exchange class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school based annual examinations. Class 11 Accountancy notes on Chapter 7 Bill of Exchange class 11 Notes Accountancy are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Guide_Bill_of_Exchange_class_11_Notes\"><\/span><strong>CBSE Guide Bill of Exchange class 11 Notes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE guide notes are the comprehensive notes which covers the latest syllabus of CBSE and NCERT. It includes all the topics given in NCERT class 11 Accountancy text book. Users can download CBSE guide quick revision notes from myCBSEguide mobile app and my CBSE guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bill_of_Exchange_class_11_Notes_Accountancy\"><\/span><strong>Bill of Exchange class 11 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 11th revision notes for Chapter 7 Bill of Exchange class 11 Notes Accountancy in PDF format for free. Download revision notes for Bill of Exchange class 11 Notes Accountancy and score high in exams. These are the Bill of Exchange class 11 Notes Accountancy prepared by team of expert teachers. The revision notes help you revise the whole chapter in minutes. Revising notes in exam days is on of the best tips recommended by teachers during exam days.<\/p>\n<h1 style=\"text-align: center\"><span class=\"ez-toc-section\" id=\"Download_Revision_Notes_as_PDF\"><\/span><strong><a href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Download Revision Notes as PDF<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: center\"><strong>CHAPTER 7<\/strong><\/p>\n<p style=\"text-align: center\"><strong>Bill of Exchange class 11 Notes Accountancy<\/strong><\/p>\n<p><strong>LEARNING OBJECTIVES<\/strong><\/p>\n<p>After studying this chapter, students shall be able to:<\/p>\n<p>\u00b7 Explain the concept of Bill of Exchange and Promissory Note<\/p>\n<p>\u00b7 Distinction between Bill of Exchange and Promissory Note.<\/p>\n<p>\u00b7 Define Important terms of Bill Exchange and Promissory Note. Record the Accounting Treatment of Bill of Exchange under different<\/p>\n<p>\u00b7 Circumstances<\/p>\n<p><strong>Suggested Methodology: &#8211; Illustration-cum-Explanation Method.<\/strong><\/p>\n<p>A Bill of Exchange and Promissory Note both are legal Instruments which facilitate the credit sale of goods by assuring the seller that the amount will be recovered after a certain period of time. Both of these are legal instruments under the Negotiable Instruments Act, 1881.<\/p>\n<p><strong>BILL OF EXCHANGE<\/strong><\/p>\n<p>\u201cA Bill of Exchange is an instrument in writing containing an unconditional order signed by the maker, directing a certain person to pay a certain sum of money only to, or the order of, a certain person or to the bearer of the instrument.\u201d Section 5 of the Negotiable Instrument Act, 1881<\/p>\n<p><strong>Features of a Bill Exchange are:<\/strong><\/p>\n<p><strong>1.<\/strong> A bill of exchange must be in writing<\/p>\n<p><strong>2.<\/strong> It must contain an order (and note a request) to make payment.<\/p>\n<p><strong>3. <\/strong>The order of payment must be unconditional.<\/p>\n<p><strong>4.<\/strong> The amount of bill of exchange must be certain.<\/p>\n<p><strong>5. <\/strong>The date of payment should be certain.<\/p>\n<p><strong>6.<\/strong> It must be signed by the drawer of the bill.<\/p>\n<p><strong>7. <\/strong>It must be accepted by the drawee by signing on it.<\/p>\n<p><strong>8. <\/strong>The amount specified in the bill exchange in payable either on demand on the expiry of a fixed period.<\/p>\n<p><strong>9. <\/strong>The amount specified in the bill is payable either to a certain person or to his order or to the bearer of the bill.<\/p>\n<p><strong>10.<\/strong> It must be stamped as per legal requirements<\/p>\n<p><strong>Parties to a bill of exchange<\/strong><\/p>\n<p><strong>1. Drawer:<\/strong> Drawer is the person who makes or writes the bill of exchange. Drawer is a person who has sold goods on credit or granted credit to the person on whom the bill of exchange is drawn. The drawer is entitled to receive money from the drawee (acceptor).<\/p>\n<p><strong>2. Drawee:<\/strong> Drawee is the person on whom the bill of exchange is drawn for acceptance Drawee is the person who purchase goods on credit or to whom credit has been granted by drawer. The drawee is liable to pay money to the creditor\/drawer.<\/p>\n<p><strong>3. Payee:<\/strong> Payee is the person who receives the payment from the drawee. Usually the Drawer and the payee is the same person. In the following cases, drawer and payee are two different persons.<\/p>\n<p><strong>(i)<\/strong> When the bill is discounted by the drawer from his bank-payee in the bank.<\/p>\n<p><strong>(ii) <\/strong>When the bill is endorsed by the drawer to his creditors, payee is the endorsee.<\/p>\n<p><strong>Specimen of Bill of exchange<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Amount:<\/td>\n<td>Rs. 50,000<\/td>\n<td><\/td>\n<td rowspan=\"3\">New Delhi<\/p>\n<p>15<sup>th<\/sup> July 2015<\/td>\n<td>Place<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Date<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Stamp<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"3\" rowspan=\"2\">Three months after day pay to me or my order, the sum of Rs Fifty thousand only for Value Received<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u201cAccepted,,<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Signed<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>(Mukesh Chand)<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>(Signed)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Drawee:<\/td>\n<td>Mukesh Chand<br \/>\nD-24, Sector \u2013 15,<br \/>\nRohini, Delhi \u2013 39<\/td>\n<td><\/td>\n<td>SANT KANWAR<br \/>\n151 \u2013 Sector \u2013 9<br \/>\nRohini, Delhi \u2013 39<\/td>\n<td>Drawer<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note:-<\/strong> Value Received means the bill has been issued in exchange of some consideration. These words are very important because law does not consider those agreements which have been made without considerations.<\/p>\n<p><strong>PROMISSORY NOTE<\/strong><\/p>\n<p>A Promissory note is an instrument in writing (not beings a bank note or a currency note) containing an unconditional undertaking signed by the maker to pay a certain sum of money only or to the order of a certain person or to be the bearer of the instrument<\/p>\n<p><strong>Features of promissory note<\/strong><\/p>\n<p><strong>1.<\/strong> There must be an unconditional promise to pay a certain sum of money on a certain date.<\/p>\n<p><strong>2.<\/strong> It must be signed by the maker.<\/p>\n<p><strong>3.<\/strong> The name of the payee must be mentioned on it.<\/p>\n<p><strong>4.<\/strong> It must be stamped according to its value.<\/p>\n<p><strong>PARTIES TO PROMISSORY NOTE<\/strong><\/p>\n<p><strong>1. The maker:<\/strong> The maker is the person who makes the promise to pay the amount on a certain date. Maker of a bill must sign the promissory note before giving it to the payee.<\/p>\n<p><strong>2. The Payee:<\/strong> The payee is the person who is entitled to get the payment from the maker of promissory note. Payee is the person who has granted the credit.<\/p>\n<p><strong>Specimen of Promissory Note<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Amount:<\/td>\n<td colspan=\"2\">Rs. 50,000<\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"2\">Place: Delhi<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"2\">Date: Nov 1, 2015<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><\/td>\n<td colspan=\"2\" rowspan=\"4\">Stamp<\/td>\n<td><\/td>\n<td colspan=\"4\" rowspan=\"4\">Two months after date, we promise to pay M\/S Ram &amp; Co. Or order sum of Rupees fifty thousand only for value received.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<td><\/td>\n<td>(Signed)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">To<\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"4\">Ram &amp; Co.<\/td>\n<td><\/td>\n<td><\/td>\n<td>Sohan Lal &amp; Sons.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"4\">20, Karol Bagh,<\/td>\n<td><\/td>\n<td><\/td>\n<td>8, Chauhan Bangar<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"4\">New Delhi &#8211; 05<\/td>\n<td><\/td>\n<td><\/td>\n<td>Delhi<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<td colspan=\"2\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Distinction between Bills of Exchange and Promissory Note<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>S. No.<\/td>\n<td>Basis of difference<\/td>\n<td>Bills of Exchange<\/td>\n<td>Promissory Note<\/td>\n<\/tr>\n<tr>\n<td>1.<\/td>\n<td><strong>Drawer<\/strong><\/td>\n<td>The Drawer is the creditor.<\/td>\n<td>The Drawer is the debtor<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td><strong>No. of Parties<\/strong><\/td>\n<td>It has three parties namely<br \/>\n\u00b7 The drawer<br \/>\n\u00b7 The drawee<br \/>\n\u00b7 The Payee<\/td>\n<td>It has two parties namely:<br \/>\n\u00b7 The Maker<br \/>\n\u00b7 The Payee<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td><strong>Order or Promise<\/strong><\/td>\n<td>It contains an order to make the payment.<\/td>\n<td>It contains a promise to make the payment<\/td>\n<\/tr>\n<tr>\n<td>4.<\/td>\n<td><strong>Acceptance<\/strong><\/td>\n<td>It is valid only when accepted by the drawee.<\/td>\n<td>It does not require any acceptance from the drawee.<\/td>\n<\/tr>\n<tr>\n<td>5.<\/td>\n<td><strong>Payee<\/strong><\/td>\n<td>It case of bill of exchange, drawer can be the payee of the bill<\/td>\n<td>Drawer or maker cannot the payee of Promissory note.<\/td>\n<\/tr>\n<tr>\n<td>6.<\/td>\n<td><strong>Noting<\/strong><\/td>\n<td>It case of dishonor of bill Noting becomes important.<\/td>\n<td>Noting is not necessary in case of dishonor of promissory note.<\/td>\n<\/tr>\n<tr>\n<td>7.<\/td>\n<td><strong>Liability<\/strong><\/td>\n<td>The liability of the drawer arises only if the drawee fails to make payment<\/td>\n<td>The liability of the drawer (maker) is primary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Important terms<\/strong><\/p>\n<p><strong>1. Term of Bill:<\/strong> The period intervening between the date on which a bill is drawn and the date on which it becomes due for payment is called \u201cTerm of Bill\u2019.<\/p>\n<p><strong>2. Due Date:<\/strong> Due date is the date on which the payment of the bill is due.<\/p>\n<p><strong>(<\/strong><strong><em>i<\/em><\/strong><strong>) <\/strong>In case of \u2018Bill at Sight\u2019:- Due date is the date on which a bill is presented for the payment<\/p>\n<p><strong>(<\/strong><strong><em>ii<\/em><\/strong><strong>) <\/strong>In case of \u2018Bill after date\u2019:- Due Date: &#8211; Date of Drawing + Term of Bill.<\/p>\n<p><strong>(<\/strong><strong><em>iii<\/em><\/strong><strong>)<\/strong> In case of \u2018Bill after sight\u2019:-Due date: &#8211; Date of Acceptance +Term of Bill.<\/p>\n<p><strong>3. Days of Grace: <\/strong>Drawee is allowed <strong>three extra days after the due date <\/strong>of bill for making payments. Such 3 days are known as \u2018Days of Grace\u2019. It is a custom to add the days of grace.<\/p>\n<p><strong>4. Date of Maturity: The date which comes after adding three days of grace to the due date of a bill is called <\/strong>\u201cDate of maturity\u2019.<\/p>\n<p><strong>5. Discounting of Bill<\/strong>: When the <strong>bill is encased from the bank before its due date, <\/strong>it is known as discounting of bill. Bank deducts its charges from the amount of bill and is disburses the balance amount.<\/p>\n<p><strong>6. Endorsement of Bill<\/strong>: Endorsement of bill means the process by which drawer or holder of bill transfer the title of bill in favour of his\/her creditors. The person transferring the title is called \u201cEndorser\u201d and the person to whom the bill is transferred called \u201cEndorsee\u2019. Endorsement is executed by putting the signature at the back of the bill.<\/p>\n<p><strong>7. Bill sent for Collection: <\/strong>It is a process when the bill is sent to bank with instruction to keep the bill till maturity and collect its amount from the acceptor on the date of maturity.<\/p>\n<p><strong>8. Dishonour of Bill<\/strong>: When the <strong>drawee (or acceptor) of the bill fails to make payment of the bill on the date of maturity, <\/strong>it is called Dishonour of Bill.<\/p>\n<p><strong>9. Noting of Bill<\/strong>: To obtain the proof of dishonour of a bill, it is re-sent to the drawee through a legally authorized persons called Notary Public charges a small fee for Providing this service known as Noting charges.<\/p>\n<p><strong>10. Retirement of a Bill:<\/strong> When the drawee <strong>makes the payment of the bill before its due date<\/strong> it is called \u2018Retirement of a bill\u2019.<\/p>\n<p><strong>11. Renewal of a Bill:<\/strong> Sometimes drawee is not in the position to pay the amount of the bill on maturity. Thus drawee request to the drawer to cancel the old bill &amp; write a new bill with interest and if drawer agree, new bill is drawn with new maturity date. This process is called the <strong>\u2018Renewal of Bill\u2019<\/strong>. The interest may be paid in cash or may be added in the amount of new bill.<\/p>\n<p><strong>Points of Remember<\/strong><\/p>\n<p><strong>1. When calculating Date of Maturity, the following point must be considered:<\/strong><\/p>\n<p><strong>(<\/strong><strong><em>i<\/em><\/strong><strong>)<\/strong> In case \u201cBill at Sight\u201d or \u201cBill on demand\u201d 3 days of grace are NOT allowed.<\/p>\n<p><strong>(<\/strong><strong><em>ii<\/em><\/strong><strong>)<\/strong> When the term of bill is mentioned in no of days, then<\/p>\n<p>\u00b7 Date of drawing the bill is not included.<\/p>\n<p>\u00b7 Date of payment is included in determining date of maturity.<\/p>\n<p>\u00b7 If date of maturity falls on a day which is public holiday; the maturity date of the bill shall be \u201cPROCEEDING DAY\u2019.<\/p>\n<p>\u00b7 If maturity date is on an emergent holiday declared under the Negotiable Installment Act. 1881, the next working day immediately after the holiday will be considered as the date of maturity.<\/p>\n<p><strong>2.<\/strong> When the period is stated in months the date of maturity shall be calculated in terms of calendar months ignoring the no. of days in a month.<\/p>\n<p><strong>Case 1: <\/strong>A retains the bill till the date of maturity and also paid the noting charges.<\/p>\n<p><strong>Case 2: <\/strong>A discounts the bill from his bank on 4th June @12% per annum. Noting charges has been paid by bank.<\/p>\n<p><strong>Case 3<\/strong>: A endorses the bill in favour of C on June 1. C paid the noting charges.<\/p>\n<p><strong>Case 4<\/strong>: A sent the bill to his bank for collection on July 1. Bank paid the noting charges.<\/p>\n<p>The third bill was paid by shyam under rebate of 12 % p.a. one month prior to date of maturity. The fourth bill was lodged with bank for collection and it was duly met. pass necessary Journal entries in the books of amit and shyam.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bill_of_Exchange_class_11_Notes\"><\/span>Bill of Exchange class 11 Notes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>CBSE Revision notes (PDF Download) Free<\/li>\n<li>CBSE Revision notes for Class 11 Accountancy PDF<\/li>\n<li>CBSE Revision notes Class 11 Accountancy \u2013 CBSE<\/li>\n<li>CBSE Revisions notes and Key Points Class 11 Accountancy<\/li>\n<li>Summary of the NCERT books all chapters in Accountancy class 11<\/li>\n<li>Short notes for CBSE class 11th Accountancy<\/li>\n<li>Key notes and chapter summary of Accountancy class 11<\/li>\n<li>Quick revision notes for CBSE exams<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class-11_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class-11 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bill of Exchange class 11 Notes Accountancy. CBSE quick revision note for class-11 Mathematics, Physics, Chemistry, Biology and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-physics\/1340\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-chemistry\/1356\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-mathematics\/1371\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-biology\/1388\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-economics\/1423\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-business-studies\/1740\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-computer-science\/1852\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-informatics-practices\/1874\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-geography\/1864\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Geography<\/a><\/li>\n<\/ul>\n<p>To download Bill of Exchange class 11 Notes, sample paper for class 11 Chemistry, Physics, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT solutions, NCERT Exemplar solutions, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/introduction-accounting-class-11-notes-accountancy\/\">Introduction to Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/theory-base-accounting-class-11-notes-accountancy\/\">Theory Base of Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-class-11-notes-accountancy\/\">Recording of Transactions-I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-ii-class-11-notes-accountancy\/\">Recording of Transactions-II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/\">Bank Reconciliation Statement class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/\">Trial Balance and Rectification of Errors class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/depreciation-provisions-reserves-class-11-notes-accountancy\/\">Depreciation, Provisions and Reserves class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/\">Bill of Exchange class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-class-11-notes-accountancy\/\">Financial Statements \u2013 I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-ii-class-11-notes-accountancy\/\">Financial Statements \u2013 II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounts-incomplete-records-class-11-notes-accountancy\/\">Accounts from Incomplete Records class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/applications-computers-accounting-class-11-notes-accountancy\/\">Computerized Accounting System class 11 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Accountancy Chapter 7 Bill of Exchange class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Bill of Exchange class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school based annual examinations. Class 11 Accountancy &#8230; <a title=\"Bill of Exchange class 11 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/\" aria-label=\"More on Bill of Exchange class 11 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9774,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,456],"tags":[620,719,457,150,426,240],"class_list":["post-9821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-11","category-revision-notes","tag-accountancy-notes","tag-bill-of-exchange","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bill of Exchange class 11 Notes Accountancy | myCBSEguide<\/title>\n<meta name=\"description\" content=\"Bill of Exchange class 11 Notes Accountancy Chapter 8 in PDF format for free download. 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