Bills of exchange and Promissory Note | Free CA foundation Accounts course

Bills of exchange is defined as an instrument in writing containing an unconditional order signed by the maker directing certain person to pay certain amount sum of money to or to the order of certain person or the bearer of bills of exchange.

Drawer - Person who draws the bills of exchange
Drawee/acceptor - Person who accepts the bills of exchange
Payee - Person to final receives the amount of bills of exchange

In today's lecture, we will study all concepts of bills of exchange in detail. So watch the full video to understand 80% concepts of Bills of exchange in one go.

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