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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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Financial Accounting Topics


  Introduction to Accounting
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  Transactions and Accounting Equation
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  Analysis of Business Transactions
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  Journal, Ledger and Trial Balance
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  Accounting for Bills of Exchange
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  Special Journals
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  Cash Book
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Bank Reconciliation Statement
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  Final Accounts
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  Work Sheet
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  Capital and Revenue Items
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  Valuation of Inventories
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  Accounts of Non-profit Making Organizations
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  Statement of Cash Flows
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  Accounting Ratios Analysis
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  Depreciation, Provisions and Reserves
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  Accounting Dictionary
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  Financial Calculators
 
 
 
Managerial Accounting Topics

  Financial Statements
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  Cost Volume Profit Relationship
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  Variable Costing System
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  Materials and Inventory Cost Control
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  Activity Based Costing System
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  Standard Costing and Variance Analysis
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  Balanced Scorecard
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  Capital Investment Analysis/Capital Budgeting
 
 

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