Скачать или смотреть Accommodation Bills | ICAI Illustration 9 & 10 with Similar PYQs | CA Foundation |BY GAURAV CHAUHAN

📘 Accommodation Bills | ICAI Study Material Illustration 9 & 10 | CA Foundation


In this video, we cover Accommodation Bills in a simple, exam-friendly manner using ICAI Study Material Illustration 9 & 10, along with similar Previous Year Questions (PYQs).


✨ What are Accommodation Bills?
Accommodation bills are bills of exchange drawn and accepted without any genuine trade transaction, purely to provide temporary financial help to one or both parties. There is no real debtor–creditor relationship, and the proceeds are shared as per agreement.


🧾 Treatment of Accommodation Bills
✔ Journal entries at the time of drawing and acceptance
✔ Treatment of discounting and sharing of proceeds
✔ Entries on maturity of the bill
✔ Adjustment entries in case of dishonour
✔ Final settlement between the parties


📌 Important Note:
The PYQs covered in this video are frequently asked in exams and carry 10 to 15 marks, making this video highly important for CA Foundation exams.



🎯 Best for:
📚 CA Foundation students
🧠 Concept clarity + exam practice
✍️ Journal entries & problem-solving approach



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