Bills of Exchange Complete Chapter | CA Foundation Accounts Chapter 6 As Per ICAI New Syllabus

Bills of Exchange Complete Chapter | CA Foundation Accounts | Chapter 6 | As Per ICAI New Scheme | bill of exchange ca foundation accommodation | bill of exchange ca foundation | bill of exchange accounting

In this Video We Will Discuss Bills of Exchange in Accounts Chapter 6 As per ICAI New Syllabus all Concepts, Examples, and Problems for CA Foundation Students and Bills of Exchange Complete Chapter For CA Foundation Students has been discussed by Chandan Poddar Sir for CA Foundation Grooming Education in association with Escholars.

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Topics Covered:-
Introduction
Journal entries
Discounting of bill
Endorsement of bill
Renewal of bill
Insolvency
Rebate on bill
Accommodation bill
Accommodation bill complete question solved

Time Stamp:
0:00 Intro
0:13 Bills of Exchange
26:32 Endorsement of Bill
32:41 Bills of Exchange Journal
37:24 On Due Date
1:05:55 For Bill Discounted
1:18:19 Bill is Endorsed
1:26:00 Bill is Honoured
1:32:36 Question
1:43:42 Insolvency
1:51:27 Rebate on Bill
1:53:27 Accommodation Bill

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Meaning of Bill of Exchange
According to the Negotiable Instruments Act 1881, a bill of exchange is defined as 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 to the order of a certain person or to the bearer of the instrument. The following features of a bill of exchange emerge out of this definition.
• A bill of exchange must be in writing.
• It is an order to make payment.
• The order to make payment is unconditional.
• The maker of the bill of exchange must sign it.
• The payment to be made must be certain.
• The date on which payment is made must also be certain.
• The bill of exchange must be payable to a certain person.
• The amount mentioned in the bill of exchange is payable either on demand or on the expiry of a fixed period of time.
• It must be stamped as per the requirement of law.
A bill of exchange is generally drawn by the creditor upon his debtor. It has to be accepted by the drawee (debtor) or someone on his behalf. It is just a draft till its acceptance is made.

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