Video tutorials - Book Keeping and Accountancy: Bill of Exchange (Only Trade Bill) H.S.C Maharashtra State Board (MSBSHSE)



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Video Series

We have provided more than 1 series of video tutorials for some topics to help you get a better understanding of the topic.

Series 1

Series 2 | Bill of Exchange

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Bill of Exchange [01:23:16]

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Bill of Exchange



  • Introduction, necessity, Meaning, Definition of Bill of Exchange
  • Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, Days of Grace, Date of maturity, Due Date, Types of Bill
  • Honouring of Bill, Dishonour of Bill, Noting and Protesting of Bill, Notary Public and Noting Charges
  • Accounting Treatment of Bill by the Drawer/Holder and Drawee in following cases
  1. Retaining the Bill till due date. honour/dishonour, insolvency of the drawee/ acceptor
  2. Endorsement of the Bill, Honour/ dishonour and also insolvency of acceptor
  3. Discounting the Bill with the Bank honour/dishonour and insolvency.
  4. Sending the Bill to the Bank for collection, honour/ dishonour and insolvency
  5. Renewal of Bill-Reasons for Renewal of the Bill. Renewal of Bill with or without charging interest
  6. Making part payment of basic amount, interest and noting charges and drawing of new Bill
  7. Honour/dishonour of New Bill
  8. Insolvency of the acceptor and settlement of his account
  9. Retirement of Bill
  10. Journal Entries and Ledger