|  |  | 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. |