Bill of Exchange
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The document describes the accounting entries for transactions involving bills of exchange under different situations: when the bill is retained, discounted, endorsed, or sent for collection. It provides entries for the initial sale on credit, acceptance of the bill, treatment and honour or dishonour. It also covers entries for renewal of a bill, including cancellation of the old bill, part payment, interest charged, and acceptance of the new bill.
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This document provides an overview of bills of exchange, including:
1) It defines a bill of exchange as a written order by a maker directing payment of a sum to a payee.
2) It outlines the key parties (drawer, drawee, payee), features (written, unconditional order, payment date), and types (trade, accommodation).
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When a bill of exchange is not paid on the maturity date, it is considered dishonored. A dishonored bill results in the drawee's liability being restored and is equivalent to a bounced check. If a bill of exchange drawn by Rashi and accepted by Ayushi is dishonored, Rashi would make accounting entries debiting Ayushi's account and crediting various accounts depending on how the bill was held or transferred.Bills-of-Exchange.pptx
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A bill of exchange is a written order from one party (drawer) to another (drawee) requiring the drawee to pay a specified sum on a specified date. There are three parties to a bill of exchange: the drawer, drawee, and payee. A bill can be inland (drawn and payable within the same country) or foreign (drawn in one country and payable in another). Bills of exchange provide advantages like serving as evidence of debt, enabling convenient transfer of debt, and allowing creditors to sue for payment. They can also be discounted before the due date to provide funds to the holder. Proper recording of bills receivable, bills payable, discounting, and collection isPresentation1 BiLL OF EXHANGE 1.pptx
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Mr. A sold goods to Mr. B for $20,000 on credit and drew a three-month bill of exchange on Mr. B for the same amount, which Mr. B accepted. On the due date, Mr. B honored the bill as due. The document also provides examples of a bill being dishonored, bills being discounted by drawers with banks, bills being endorsed to a third party, and bills being sent to banks for collection.FAQ for a Bill of Exchange
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A bill of exchange is a negotiable instrument used to extend credit to a buyer, requiring the buyer's acceptance for payment at maturity, and is governed by specific international conventions. The document outlines how to fill out a bill of exchange, including details like the drawer's and drawee's information, amounts in words and figures, and additional provisions such as endorsement and interest. In cases of non-payment, the holder must protest to maintain their rights against involved parties, while acceptance of the bill creates binding responsibilities for the parties involved.06 bills of exchange
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A bill of exchange is a written, unconditional order signed by the maker, directing a specific person to pay a sum of money. It involves parties including the drawer, drawee, and payee, and must include specific elements such as date, amount, and acceptance. The document describes advantages, types, and legal considerations associated with bills of exchange, including acceptance, dishonor, and renewal processes.More Related Content
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This document defines key terms related to bills of exchange and provides accounting entries for promissory notes and bills of exchange. It explains that a bill of exchange is a written order by a drawer directing a drawee to pay a specified amount to a payee. The key parties are the drawer, drawee, and payee. Accounting entries are provided for when the bill is held until maturity and show debits and credits between bills receivable/payable, the drawer, drawee, and cash accounts.CA fast track notes for Accountancy
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The document discusses various banking terms related to bills of exchange and promissory notes. It defines terms like acceptance, acceptor, acceptor for honour, acceptance for honour, accommodation bill, account payee, actual delivery, actionable claims, actual possession, acid test ratio, and adhesive stamp. It provides explanations of these terms and examples to illustrate how they relate to banking practices and regulations.Accounting entries[1]
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The document discusses international trade settlement and payment systems, including advance payment, open account, documentary collection, letters of credit, and related parties and documentation. It provides details on letters of credit, including types of credits, parties involved, documents used, and terms. Key documents in international trade discussed are commercial invoices, bills of exchange, certificates of origin, and packing lists.An introduction to bookkeeping final
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This document provides a refreshers guide to bookkeeping concepts. It discusses books of first entry like general journals, control accounts, and day books. It explains key bookkeeping principles such as the EARL rule for identifying debit and credit entries, and how to determine the debit or credit side of control accounts and ledger accounts based on whether a transaction increases or decreases the related balance. The document also provides examples and worksheets to practice applying these concepts.Ad
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Role play : First Aid- CPR, Recovery position and Hand hygiene.
Scene 1: Three friends are shopping in a mall
Scene 2: One of the friend becomes victim to electric shock.
Scene 3: Arrival of a first aider
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Safety First
Evaluate the victims condition
Call for help
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A bonus dept update. Happy Summer 25 almost. Do Welcome or Welcome back. Our 10th Free workshop will be released the end of this week, June 20th Weekend. All Materials/updates/Workshops are timeless for future students.
Your Attendance is valued.
We hit over 5k views for Spring Workshops and Updates-TY.
Coming to our Shop This Weekend.
Timeless for Future Grad Level Students.
Practitioner Student. Level/Session 2 Packages.
* The Review & Topics:
* All virtual, adult, education students must be over 18 years to attend LDMMIA eClasses and vStudio Thx.
* Please refer to our Free Workshops anytime for review/notes.
* Orientation Counts as S1 on introduction. Sold Separately as a PDF. Our S2 includes 2 Videos within 2 Mp4s. Sold Separately for Uploading.
* Reiki Is Japanese Energy Healing used Globally.
* Yoga is over 5k years old from India. It hosts many styles, teacher versions, and its Mainstream now vs decades ago.
* Teaching Vod, 720 Res, Mp4: Yoga Therapy is Reviewed as a Hatha, Classical, Med Yoga (ND) Base. Take practice notes as needed or repeat videos.
* Fused Teaching Vod, 720 Res, Mp4: Yoga Therapy Meets Reiki Review. Take Practice notes as needed or repeat videos.
* Video, 720 Res, Mp4: Practitioner Congrats and Workshop Visual Review with Suggestions.
Bonus Studio Video, 720 Res, Mp4: Our 1st Reiki Video. Produced under Yogi Goddess, LDM Recording. As a Reiki, Kundalini, ASMR Spa, Music Visual. For Our Remastered, Beatz Single for Goddess Vevo Watchers. https://www.reverbnation.com/yogigoddess
* Our Videos are Vevo TV and promoted within the LDMMIA Profiles.
* Scheduled upload for or by Weekend Friday June 13th.
* LDMMIA Digital & Merch Shop: https://ldm-mia.creator-spring.com
* As a student, make sure you have high speed connections/wifi for attendance. This sounds basic, I know lol. But, for our video section. The High Speed and Tech is necessary. Otherwise, any device can be used. Our Zip drive files should serve MAC/PC as well.
* On TECH Emergency: I have had some rare, rough, horrid timed situations as a Remote Student. Pros and Cons to being on campus. So Any Starbucks (coffee shop) or library can be used for wifi hot spots. You can work at your own speed and pace.
* We will not be hosting deadlines, tests/exams.
* Any homework will be session practice and business planning. Nothing stressful or assignment submissions.
Paper 107 | From Watchdog to Lapdog: Ishiguros Fiction and the Rise of Godi...
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M.A. Sem - 2 | Presentation
Presentation Season - 2
Paper - 107: The Twentieth Century Literature: From World War II to the End of the Century
Submitted Date: April 4, 2025
Paper Name: The Twentieth Century Literature: From World War II to the End of the Century
Topic: From Watchdog to Lapdog: Ishiguros Fiction and the Rise of Godi Media in Post-2014 Indian Journalism
[Please copy the link and paste it into any web browser to access the content.]
Video Link: https://youtu.be/kIEqwzhHJ54
For a more in-depth discussion of this presentation, please visit the full blog post at the following link: https://rajdeepbavaliya2.blogspot.com/2025/04/from-watchdog-to-lapdog-ishiguro-s-fiction-and-the-rise-of-godi-media-in-post-2014-indian-journalism.html
Please visit this blog to explore additional presentations from this season:
Hashtags:
#GodiMedia #Ishiguro #MediaEthics #WatchdogVsLapdog #IndianJournalism #PressFreedom #LiteraryCritique #AnArtistOfTheFloatingWorld #MediaCapture #KazuoIshiguro
Keyword Tags:
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Presenting the Lazy Sunday Quiz, a fun and thought-provoking general knowledge quiz created by the SMC Quiz Club of Silchar Medical College & Hospital (SMCH). This quiz is designed for casual learners, quiz enthusiasts, and competitive teams looking for a diverse, engaging set of questions with clean visuals and smart clues.
ｯ What is the Lazy Sunday Quiz?
The Lazy Sunday Quiz is a light-hearted yet intellectually rewarding quiz session held under the SMC Quiz Club banner. Its a general quiz covering a mix of current affairs, pop culture, history, India, sports, medicine, science, and more.
Whether youre hosting a quiz event, preparing a session for students, or just looking for quality trivia to enjoy with friends, this PowerPoint deck is perfect for you.
Quiz Format & Structure
Total Questions: ~50
Types: MCQs, one-liners, image-based, visual connects, lateral thinking
Rounds: Warm-up, Main Quiz, Visual Round, Connects (optional bonus)
Design: Simple, clear slides with answer explanations included
Tools Needed: Just a projector or screen ready to use!
Who Is It For?
College quiz clubs
School or medical students
Teachers or faculty for classroom engagement
Event organizers needing quiz content
Quizzers preparing for competitions
Freelancers building quiz portfolios
Why Use This Quiz?
Ready-made, high-quality content
Curated with lateral thinking and storytelling in mind
Covers both academic and pop culture topics
Designed by a quizzer with real event experience
Usable in inter-college fests, informal quizzes, or Sunday brain workouts
About the Creators
This quiz has been created by Rana Mayank Pratap, an MBBS student and quizmaster at SMC Quiz Club, Silchar Medical College. The club aims to promote a culture of curiosity and smart thinking through weekly and monthly quiz events.
SEO Tags:
quiz, general knowledge quiz, trivia quiz, 際際滷Share quiz, college quiz, fun quiz, medical college quiz, India quiz, pop culture quiz, visual quiz, MCQ quiz, connect quiz, science quiz, current affairs quiz, SMC Quiz Club, Silchar Medical College
Reuse & Credit
Youre free to use or adapt this quiz for your own events or sessions with credit to:
SMC Quiz Club Silchar Medical College & Hospital
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Key Topics Included:
Definition, burden, and impact of NCDs in India
Epidemiology, risk factors, signs/symptoms, prevention, and management of:
Diabetes Mellitus
Hypertension
Cardiovascular Diseases
Stroke & Obesity
Thyroid Disorders
Blindness
Deafness
Injuries and Accidents (incl. road traffic injuries and trauma guidelines)
NCD-2 Cancers:
Breast Cancer
Cervical Cancer
Oral Cancer
Risk factors, screening, diagnosis, early signs, referral & palliative care
Role of nurse in screening, referral, counseling, and continuum of care
National Programs:
National Program for Prevention and Control of Cancer, Diabetes, Cardiovascular Diseases and Stroke (NPCDCS)
National Program for Control of Blindness
National Program for Prevention and Control of Deafness
National Tobacco Control Program (NTCP)
Introduction to Universal Health Coverage and Ayushman Bharat
Use of standard treatment protocols and referral flowcharts
This presentation is ideal for:
Classroom lectures, field assignments, health education planning, and student projects
Preparing for university exams, class tests, and community field postingsLDMMIA Practitioner Level Orientation Updates
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See our 2 Starter PDFs within a Compressed, Zip Drive. Within Shop. Videos will be available Before the Weekend of 6/14th. For the US, Happy Fathers Day Weekend. (Our readers/teams are global.) Also, our content remains timeless for Future Grad Students seeking updates.
After about a Year or 10, I retire older content. Literally up to under 10 yrs. We will be 19 yrs old this Aug for Love and Divinity in Motion (LDM). How old are we? So funny. Our oldest profile is X, formerly Twitter. From our old Apple Podcast Years.
https://ldm-mia.creator-spring.com
Session/Lesson 1 -Intro
REIKI- YOGA ORIENTATION
It helps to understand the text behind anything. This improves our performance and confidence.
Your training will be mixed media. Includes Rehab Intro and Meditation vods, all sold separately.
Editing our Vods & New Shop. Retail under $30 per item.
*Store Fees will apply. *Digital Should be low cost.
Thank you for attending our free workshops. Those can be used with any Reiki Yoga training package. Traditional Reiki does host rules and ethics. Its silent and within the JP Culture/Area/Training/Word of Mouth. It allows remote healing but theres limits for practitioners and masters. We are not allowed to share certain secrets/tools. Some content is designed only for Masters...
Next Upload will be our Video package for Session 1. Prices will be affordable as possible. Thx for becoming a "Practitioner Level" Student.
Updates so far, are every week for spring. Summer should be a similar schedule. Thx for visitings, attending, and following LDMMIA.
Social Media:
https://x.com/OnlineDrLeZ
and
https://www.instagram.com/chelleofsl/
YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptx
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BLUF:
The Texas outbreak has slowed down, but sporadic cases continue to emerge in Kansas, Oklahoma, and New Mexico.
Elsewhere in the US, we continue to see signs of acceleration due to outbreaks outside the Southwest (North Dakota, Montana, and Colorado) and travel-related cases. Measles exposures due to travel are expected to pose a significant challenge throughout the summer.
The U.S. is on track to exceed its 30-year high for measles cases (1,274) within the next two weeks.
Here is the latest update:
CURRENT CASE COUNT: 919
Texas: 744 (+2) (55% of cases are in Gaines County).
New Mexico: 81 (83% of cases are from Lea County).
Oklahoma: 20 (+2)
Kansas: 74 (+5) (38.89% of the cases are from Gray County).
HOSPITALIZATIONS: 104
Texas: 96 (+2) This accounts for 13% of all cases in Texas.
New Mexico: 7 This accounts for 9.47% of all cases in New Mexico.
Kansas: 3 This accounts for 5.08% of all cases in the state of Kansas.
DEATHS: 3
Texas: 2 This is 0.27% of all cases in Texas.
New Mexico: 1 This is 1.23% of all cases in New Mexico.
US NATIONAL CASE COUNT: 1,197
INTERNATIONAL SPREAD
Mexico: 2337 (+257), 5 fatalities
Chihuahua, Mexico: 2,179 (+239) cases, 4 fatalities, 7 currently hospitalized.
Canada: 3,207 (+208), 1 fatality
Ontario Outbreak, Canada: 2,115 (+74) cases, 158 hospitalizations, 1 fatality.
Alberta, Canada: 879(+118) cases, 5 currently hospitalized.YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptx
YSPH VMOC Special Report - Measles Outbreak Southwest US 6-14-2025.pptxYale School of Public Health - The Virtual Medical Operations Center (VMOC)
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Bill of Exchange
- 6. Transactions Where the B/E is retained Where the B/E is Discounted Where the B/E is Endorsed Where the B/E is Sent to Bank for Collection 1. Sale of Goods on credit Debtors A/c Dr. To Sales A/c Debtors A/c Dr. To Sales A/c Debtors A/c Dr. To Sales A/c Debtors A/c Dr. To Sales A/c 2. Drawing of B/E NO ENTRY 3. Acceptance of Bill B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c 4. Treatment of Bills No Entry Bank A/c Dr. Dis. Charges A/c Dr To B/R A/c Endorsees A/c Dr. To B/R A/c Bills Sent for Collection A/c Dr. To B/R A/c 5. Honour of a Bill Cash/Bank A/c Dr. No Entry To B/R A/c No Entry Bank A/C Dr. To Bills Sent for Collection A/c 6. Dishonour of a Bill Debtors A/c Dr. (By B.R. + Noting Charges) To B/R A/c To Cash A/c Debtors A/c Dr. (By B.R. + N.C.) To Endorsees A/c Debtors A/c Dr. (By B.R. + N.C.) To Bills Sent for Collection A/c To Bank A/c Debtors A/c Dr. (By B.R. + N.C.) To Bank A/c
- 7. Transactions Where the B/E is retained Where the B/E is Discounted Where the B/E is Endorsed Where the B/E is Sent to Bank for Collection 7. Renewal of Bill of Exchange a) Cancellation of old B/E Debtor A/c To B/R A/c Dr. Debtor A/c To Bank A/c Dr. b) Part Payment by the Drawee Cash A/c To B/R A/c Dr. Dr. c) Interest Charged On Drawee Debtors A/c Dr. To Interest A/c Debtors A/c Dr. To Interest A/c Debtors A/c Dr. To Interest A/c Debtors A/c Dr. To Interest A/c d) Acceptance of new B/E B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c B/R A/c Dr. To Debtors A/c Cash A/c To B/R A/c Debtor A/c Dr. Debtor A/c Dr. To Endorsees A/c To Bills Sent for Collection A/C Cash A/c Dr. Cash A/c Dr. To B/R A/c To B/R A/c
- 8. Transactions Accounting Treatment 1. Sale of Goods on Credit Purchases A/c Dr. To Creditors A/c 2. Drawing of B/E No Entry 3. Acceptance of B/E Drawers A/c To B/P A/c 4. Treatment of Bills No Entry 5. Honour of a Bill B/P A/c Dr. To Cash/ Bank A/c 6. Dishonour of a B/E Bills Payable A/c Dr. Noting Charges A/c Dr. To Drawers A/c 7. Renewal of a B/E a) Cancellation of old B/E b) Part Payment by the Drawee c) Interest Charged On Drawee d) Acceptance of new B/E Dr. B/P A/c Dr. To Drawers A/c Drawers A/c Dr. To Cash A/c Interest A/c Dr. To Drawers A/c Drawers A/c Dr. To Bills Payable A/c