অধ্য়ায় ১0
বিনিময় পত্ৰ
Bill of Exchange
2. What do you mean by 'Negotiable Instrument'? State the characteristics of Negotiable Instrument.
হস্তান্তৰযোগ্য় দলিল বুলিলে কি বুজা? হস্তান্তৰযোগ্য় দলিলৰ বৈশিষ্ট্য়সমূহ লিখা।
Answer: A negotiable instrument means a promissory note, a bill of exchange or a Cheque payable either to order or to bearer.
হস্তান্তৰযোগ্য় দলিল হৈছে কোনো আদেশবাহক ব্য়ক্তি বা বাহকক পৰিশোধ কৰিবলগীয়া প্ৰতিশ্ৰুতিপত্ৰ, বিনিময় পত্ৰ বা চেক।
হস্তান্তৰযোগ্য় পত্ৰৰ বৈশিষ্ট্য় হৈছে 一
(i) এই দলিলসমূহ পোনপটীয়াকৈ বা পৃষ্ঠাঙ্কন কৰিও হস্তান্তৰ কৰিব পাৰি।
(ii) যিজনলৈ এই দলিল হস্তান্তৰিত হয়, তেনে ব্য়ক্তিয়ে দলিল প্ৰত্য়াখ্য়াত হোৱাৰ ক্ষেত্ৰত ধৰুৱাৰ বিপক্ষে নিজৰ মাত নামত মোকৰ্দমা কৰিব পাৰে।
(iii) যিজনলৈ দলিল হস্তান্তৰিত কৰা হয় সেই ব্য়ক্তিয়ে সৎ বিশ্বাসেৰে, নিৰ্দিষ্ট প্ৰপত্ৰত, দেয় দিনৰ আগতে আৰু যথাৰ্থ মূল্য়ৰ বিনিময়ত দলিলসমূহ গ্ৰহণ কৰিলে হস্তাৈন্তৰকাৰীৰ স্বত্ব দূষণীয় থাকিলেও, তেনে দলিলৰ ওপৰত তেওঁ পূৰ্ণ স্বত্ব পায়।
(iv) সকলোবোৰ হস্তান্তৰযোগ্য় দলিল প্ৰতিদানৰ বিনিময়ত প্ৰস্তুত কৰা হয়।
3. Define a ' Bill of Exchange '. What are its features? State its advantages.
বিনিময় পত্ৰৰ সংজ্ঞা দিয়া। ইয়াৰ বৈশিষ্ট্য়সমূহ কি কি? ইয়াৰ সুবিধাসমূহ উল্লেখ কৰা।
Answer: A bill of exchange is an instrument in writing containing an unconditional order, signed by the maker, directing a certain person, to pay a certain sum of money only to, or to the order of a certain person, or to the bearer of the instrument.
1881 চনৰ হস্তান্তৰযোগ্য় দলল আইনৰ 5ম ধাৰাত বিনিময় পত্ৰৰ সংজ্ঞা এনেধৰণেৰে দিয়া আছে 一
'' কোনো নিৰ্দিষ্ট ব্য়ক্তি বা নিৰ্দিষ্ট ব্য়ক্তিৰ আদেশ মতে অন্য় ব্য়ক্তি বা বাহকক নিৰ্দিষ্ট পৰিমাণৰ অৰ্থ প্ৰদান কৰিবলৈ নিৰ্দিষ্ট ব্য়ক্তিক আদেশ দি প্ৰস্তুতকাৰকৰ স্বাক্ষৰযুক্ত যি চৰ্তবিহীন আৰু লিখিত আদেশপত্ৰ দিয়ে তাকে বিনিময় পত্ৰ বোলে।
বিনিময় পত্ৰৰ বৈশিষ্ট্য় 一
(i) ই সদায় লিখিত হ'ব লাগিব।
(ii) অৰ্থ প্ৰদান কৰিবলৈ দিয়া আদেশ চৰ্তবিহীন হ'ব লাগিব।
(iii) বিনিময় পত্ৰত প্ৰস্তুতকাৰকৰ স্বাক্ষৰ থাকিব লাগিব।
(iv) প্ৰদান কৰিবলগীয়া টকাৰ পৰিমাণ নিৰ্দিষ্ট হ'ব লাগিব।
(v) প্ৰদান কৰিবলগীয়া ব্য়ক্তিৰ নাম বিলত নিৰ্দিষ্টভাৱে উল্লেখ থাকিব লাগিব।
4. State and explain the different kinds of bill.
বিভিন্ন প্ৰকাৰৰ বিলৰ নাম উল্লেখ কৰি ব্যাখ্যা কৰা।
Answer:
5. Distinguish between:
(a) Inland Bill and Foreign Bill অন্তর্দেশীয় বিল আৰু বৈদেশিক বিল
(b) Trade Bill and Accommodation Bill ব্যবসায়িক বিল আৰু উপযোজক বিল
Answer:
6. What is acceptance? Explain its different types. বিলৰ স্বীকৃতি কি? বিভিন্ন প্ৰকাৰৰ বিলৰ স্বীকৃতি ব্যাখ্যা কৰা।
Answer:
7. When can a holder of a bill be called a holder in due course.
এজন বিলধাৰকক কেতিয়া যথাবিহিত ধাৰক বোলা হয়?
Answer:
8.Write short notes on:
(চমুটোকা লিখা):
(i) Endorsement of a bill (বিলৰ পৃষ্ঠাঙ্কন),
(ii) Allonge ( বিলৰ সহপত্র ),
(iii) Noting of a bill (বিল নথিভুক্তিকরণ),
(iv) Protesting of a bill (বিলৰ প্রতিবাদ),
(v) Discounting of a bill (বিলৰ ভঙোৱা),
(vi) Retiring of bill under rebate (ৰেহাই মূল্যত বিল মোকলোৱা),
(vii) Accommodation Bill (উপযোজক বিল),
(viii) Documentary Bill (দলিলী বিল),
(ix) Days of grace (অনুগ্ৰহৰ দিন)
9. Define a ' Promissory Note '. State its characteristics.
প্রতিশ্রুতি পত্ৰৰ সংজ্ঞা দিয়া। ইয়াৰ বৈশিষ্ট্যসমূহ উল্লেখ কৰা।
Answer: 1881 চনৰ হস্তান্তৰযোগ্য় দলিল আইনৰ 4 নং ধাৰাত প্ৰতিশ্ৰুতিপত্ৰৰ সংজ্ঞা এনেদৰে দিয়া আছে 一 '' কোনো নিৰ্দিষ্ট ব্য়ক্তি বা সেই ব্য়ক্তিৰ আদেশ ক্ৰমে অন্য় ব্য়ক্তিক নিৰ্দিষ্ট পৰিমাণৰ অৰ্থ প্ৰদানৰ চৰ্তবিহীন প্ৰতিশ্ৰুতি সন্নিৱিষ্ট লিখিত লিখিত আৰু প্ৰস্তুতকাৰকৰ স্বাক্ষৰযুক্ত পত্ৰক পৰতিশ্ৰুতিপত্ৰ বোলে। '' ( '' Promissory Note is an Instrument in writing ( not being a Bank Note or a Currency Note ) containing an unconditional undertaking, signed by the maker, to pay a certain sum of money only to, or to the order of a bearer of the Instrument '' )
10. State the points of difference between Bill of Exchange ', 'Promissory Notes ' and ' Cheques '.
বিনিময়পত্র, প্রতিশ্রুতিপত্ৰ আৰু চেকৰ মাজত থকা পার্থক্যসমূহ উল্লেখ কৰা।
Answer:
11. What do you mean by Endorsement of a Bill? State its effects. বিলৰ পৃষ্ঠাঙ্কন বুলিলে কি বুজা? ইয়াৰ ফলাফল সমূহ উল্লেখ কৰা।
Answer:
12. Explain the various types of endorsement.
বিভিন্ন প্ৰকাৰৰ পৃষ্ঠাঙ্কনসমূহ ব্যাখ্যা কৰা।
Answer:
13. What is dishonour of bill? What are its effects? Also state the reason of dishonour of a bill.
বিল প্রত্যাখ্যান কি? ইয়াৰ ফলাফল কি? বিল কিয় প্রত্যাখান হয় তাৰ কাৰণ সমূহ উল্লেখ কৰা।
Answer:
14. What is discounting of a bill? State its effects. বিলভঙোৱা মানে কি? ইয়াৰ ফলাফল উল্লেখ কৰা।
Answer:
15. Distinguish between discounting charge and noting charge.
বেংকৰ বাট্টা আৰু নথিভুক্ত ব্যয়ৰ মাজৰ পাৰ্থক্য দেখুৱা।
Answer:
16. What does renewal of a bill mean?
বিলৰ নবীকৰণ বুলিলে কি বুজা।
Answer:
17. Give the various journal entries which are recorded in the books of the drawer and the drawee on renewal of a bill.
বিল এখনৰ নবীকৰণত প্রয়োজন হোৱা জাবেদা প্রতিষ্টিসমূহ বিলকাৰক আৰু বিলগ্রহীতাৰ বহীত দেখুওৱা।
Answer:
18. Define a Hundi. State and explain various types of Hundies prevailing in India.
হুণ্ডিৰ সংজ্ঞা দিয়া। ভাৰতবৰ্ষত প্রচলিত বিভিন্ন প্ৰকাৰৰ হুণ্ডিৰ নাম উল্লেখ কৰি তাৰ ব্যাখ্যা দাঙি ধৰা।
Answer:
19. Define a Promissory Note. State its characteristics.
প্রতিশ্রুতি পত্ৰৰ সংজ্ঞা দিয়া। ইয়াৰ বৈশিষ্ট্যসমূহ উল্লেখ কৰা।
Answer:
20. What is a Cheque? What are its features?
চেক বা ধনাদেশ কি? ইয়াৰ বৈশিষ্ট্যসমূহ কি কি?
Answer:
21. How many types of Cheques are there in the modern business world? Explain each.
আধুনিক ব্যৱসায় জগতত কিমান প্ৰকাৰৰ চেকৰ ব্যৱহাৰ আছে। প্রত্যেক বিধৰে ব্যাখ্যা কৰা।
Answer:
22. How is a Cheque crossed? Differences between general crossing and special crossing.
চেক কেনেকৈ ৰেখাঙ্কিত কৰা হয়? সাধাৰণ ৰেখাঙ্কন আৰু বিশেষ ৰেখাঙ্কনৰ মাজত পাৰ্থক্য় লিখা।
Answer:
23. Why is a Cheque endrosed? When does a Cheque become dishonoured?
চেক কিয় পৃষ্ঠাঙ্কন কৰা হয়? এখন চেক কেতিয়া প্ৰত্য়াখ্য়াত হয়?
Answer:
24. Biren sold goods on 1st May 2010, to Dhiren for Rs. 9,000 for which Biren drew a bill on Dhiren payable after two months. The bill was duly accepted and return to Biren. At maturity the bill was duly met.
Journalise the above transactions in the books of both the parties.
25. Haresh sold goods of the value of Rs. 1,800 to Rajesh on 1.9.2010 on credit and drew a three months bill on him for the amount which Rajesh accepted and or the same day returned the same to Haresh. On due date Rajesh paid the amount of The bill.
Give journal entries in the books of Haresh and Rajesh.
26. Bhupen received from Upen an acceptance for 1,500 on 1st April, 2010, at three months Bhupen got this acceptance discounted at 6 % p.a. at his bank. On the due date, Upen paid the required amount. Give journal entries in the books of Bhupen and Upen.
27. On 1st January, 2010, Radha sold goods to Raja for Rs. 3,000 and drew a bill payable an two months after date for the amount in question. The bill was duly accepted and returned to Radha. On 4th January, 2010 Radha discounted the bill with her banker at 6 % per annum. The bill was duly honoured on the due date.
Pass journal entries in the books of both Radha and Raja.
28. Lakshapati sold goods worth Rs. 3,000 to Sankhapati on three months credit. He drew a bill on Sankhapati for Rs. 3,000. The bill was endorsed in faour of Takshapati by Lakshapati. On due date Takshapati got the amount on due date.
Pass journal entries in all the three parties
29. Keshab drew a three months bill of Rs. 2,500 and the bill was duly accepted and returned by Jadav on 1.4.2010. Keshab endorsed the bill to Madhab on 5.4.2010 in settlement of debt. On 15.4.2010, Madhab endorsed the bill to Pranab. On due date the bill was duly honoured.
Show the journal entries that will have to be passed in the books of all the parties concerned.
30. On 1st March, 2010, Ratan draws a bill on Ranjit for Rs. 3,000 payable after two months. Immediately after its acceptance, Ratan sends the bill to his banker for collection. On the due date, bank gets the payment. Make entries in the books of Ratan and Ranjit.
31. A three months bill was drawn on 1st April, 2010 on Mr. X by Mr. Y for Rs. 10,000. After being duly accepted by Mr. X , Mr. Y endorsed it to Mr. Z by way of repayment of a loan. On due date the bill was honoured.
Pass journal entries to record the above transactions in the books of Mr. X and Mr. Y.
32. Biren drew a bill for Rs. 4.000 on Dinesh and accepted by the latter payable at the Assam Co-operative Apex Bank Ltd. Guwahati. The bill is then met on the due date. Show what journal entries would be passed in the books of Biren under each of the following circumstances:
(a) If he retained the bill till the due date and then realised it on maturity;
(b) If he had discounted the bill with his banker for Rs. 3.500;
(c) If he had endorsed it over to his creditors M/S Gogoi & Co. in settlement of debt;
(d) If he had sent the same to his banker for collection.
33. Sri Hari Das drew a bill for Rs. 10.000 on Sri Jadu Kalita. The bill was payable at United Bank of India Ltd. at Guwahati. Sri Jadu Kalita accepted the bill. Show what journal entries would be passed in the books of Sri Hari Das under each of the following circumstances:
(a) He retains the bill till the due date and the bill is paid on maturity;
(b) He discounts the bill with his bankers for Rs. 9,900;
(c) He endorses the bill to his creditor Sri Bhupen Deka in settlement of his debt;
(d) He sends the bill to his bankers for collection on due date.
Dishonour of Bill ( বিল প্রত্যাখ্যান )
34. On October 1, 2010. Rameswar drew a bill on Premeswar for Rs. 5,000 payable after three months. Premeswar accepted the same and returned it to Rameswar. On the due date the bill was dishonoured. Show journal entries in the books of Rameswar and Premeswar regarding the above transaction 2
35. On 15th April, 2010, Nirupama sold goods to Putuli, valued at Rs. 5,000. She drew a bill at three months for the amount and discounted the same with her banker at Rs. 4,820 . On the due date the bill was dishonoured and Nirupama paid the bank the amount due plus the noting charge of Rs. 30.
Draft the journal entries in the books of Nirupama and Putuli.
36. On June 15, 2010, Jonaram drew a bill on Sonaram for Rs. 4,000 payable after three months. After the acceptance of the bill, Jonaram discounted it with his banker at 10% p.a. On the due date, the bill was dishonoured.
Journalise the above transactions in the books of both the parties.
37. On 1st September, 2010, Jili drew a bill of Rs. 7,500 for a tenure of three months. Mili accepted and returned the bill on the same date. Jili endorsed the bill to Lily on 15.9.2010 for settlement of debt. On the bill falling due, Mili could not pay. The noting charge of Rs. 45 was paid by Lily. Journalise the above transactions in the books of the parties concerned.
38. On 1st August, 2010, Amin drew a bill of Rs. 7,250 for a tenure of three months and the bill was accepted by Karim on the same day. Just after a month of receiving the bill Amin endorsed the bill to Rahim. Rahim discounted the bill at the bank for Rs. 7,125. On the due date the bill was dishonoured and as such the bank got the bill noted by the Notary Public at the expense of Rs. 40.
Journalise the transactions in the books of all the parties.
39. A bill for ninety days for Rs . 10,000 was drawn by Arun on Barun. Barun accepted the bill and returned the same to Arun. Arun discounted the bill for Rs. 9,950. One the due date the bill was aishonoured by Barun.
Give journal entries in the books of Arun and Barun.
Answer: Click here for Answer.
40. Dilip draws a bill on Prabir for Rs. 5,000 payable two months after date. Immediately after its acceptance Dilip sends the bill to his banker for collection. On due date bank does not get the payment. Draw up the necessary journal entries in the books of Dilip and Prabir.
Answer: Click here for Answer.
41. Give journal entries to record the following transactions in the books of Ananta and Basanta.
(a) Ananta drew a bill of Rs. 5,000 for sixty days on Basanta;
(b) Ananta endorsed the bill to Chitradhar after 10 days;
(c) Chitradhar discounted the bill for Rs. 4,980;
(d) On due date the bill was dishonoured by Basanta.
Answer: Click here for Answer.
42. Give journal entries to record the following transactions in the books of Abani and Bibhuti:
(a) Abani sold goods of Rs. 5,000 on credit to Bibhuti;
(b) Abani drew a three months bill of Rs. 5,000 on Bibhuti and Bibhuti accepted it;
(c) The bill was discounted by Abani for Rs. 4,950;
(d) On the due date the bill was dishonoured by Bibhuti
Answer: Click here for Answer.
Retiring of Bill under Rebate ( ৰিবেটত বিল মোকলোৱা )
43. On May 1, 2010, Niranjan accepted a bill drawn by Ratan for 2,750 payable three months after date. Having surplus fund at his disposal, Niranjan paid off the bill one month before the due date and was granted a rebate at 6% per annum. Show the journal entries in the books of both the parties.
Answer: Click here for Answer.
44. On 1st July, 2010, Apurba sold goods to Ranjan for Rs. 5,000 and drew upon him a bill Apurba. On 4th at three months for the amount. Ranjan accepted the bill and returned it to September, 2010, Ranjan retired the bill under rebate of 6% p.a.
Record these transaction in the journals of Apurba and Ranjan.
45. On March 1, 2010, Khagen drew a bill on Nagen for Rs. 1,750 payable after three months. The bill was duly accepted by Nagen, but the acceptor could not meet the bill on due date. Nagen requested Khagen to renew the bill for a further period of two months with interest and other charges amounting to Rs. 60. Khagen agree to the proposal and a fresh bill was drawn and accepted.
Journalise the transactions in the books of both the parties.
46. On 1.4.2010 Krishnaram sold to Baloram goods valued at Rs. 1,500 and drew upon him at 3 months for the amount. Baloram accepted the draft on presentation. When the bill was about to mature Baloram expressed his inability to meet it, and offered to pay Krishnaram Rs. 500 in cash and to accept a fresh bill for the balance plus interest at 6% p.a. for three months. Krishnaram agreed to the proposal and the bill was renewed. On maturity the bill was duly met.
Make entries in the books of both the parties to record the above transactions.
47. Ram draws a bill on Gopal for Rs. 7,500. payable after 6 months. Gopal accepts the bill. acceptance Ram negotiates the bill to Hari. Before due date of the bill Gopal approaches Hari with Rs. 3,500 in cash and requests him to draw a new bill for 3 months for the balance amount including interest for Rs. 50. Hari accepts the proposal and draws a new bill.
Journalise the above transactions in the books of all the parties concerned.
48. White received from his customer Black a bill at three months for Rs. 16.000. He discounted it on the same day at 10% p.a. with his banker. On the date of maturity, the bill was dishonoured and the bank incurred noting charges of Rs. 80. However, Black paid White Rs. 2,000 plus noting charges plus interest for three months amounting to Rs. 420 in cash and accepted a fresh bill at three months for Rs. 14,000, being the balance amount due from him. White gave the second bill to Mr. Red, one of his creditors. The second bill was duly honoured on due date Record the transactions in the journals of White and Black.
Accommodation Bill ( উপযোজক বিল )
49. Atu draws a bill for Rs. 3,000 and Nitu accepts the same for the mutual accommodation of both of them to the extent of Atu two-thirds and Nitu one-third. Atu discounts the same for 2,820 and remits one-third of the proceeds to Nitu. Before due date, Atu sends the required amount to Nitu in order to enable him to meet the bill. Nitu meets the bill on due date. Pass entries in the books of Atu and Nitu.
50. In the context to mutual accommodation Rabin accepts a three months bill of Rs. 750 Prabin. Prabin discounts the bill for Rs. 7,200 and remits half of the amount to Rab drawn Before the date of maturity, Prabin remits the required amount to Rabin to enable him to hos the bill. The bill is honoured on due date. Show the journal entries of the above transactions in the books of Prabin and Rabin.
51. On 1st April, 2009, Lila and Nila drew on one another at 3 months for Rs. 2,000 for their mutual accommodation. On 3rd April, they discounted each other's bill 12% p.a. On the due date Lila honoured her acceptance but Nila's acceptance was dishonour and Lila paid Rs. 20 as noting charges. On 4th August, 2009, Nila settled her account by pa Rs. 2,050 which included Rs. 30 as interest.
Pass necessary journal entries in the books of Lila and Nila.
52. On 1st January 2010 Ajoy drew and Bijoy accepted a bill at three months for Rs. 8.000. On 4th January, 2010 Ajoy discounted the bill at 6 percent p.a. and remitted half the proceeds to Bijoy. On 1st February 2010 Bijoy drew and Ajoy accepted a bill at three months for Rs. 3,200. On 4th February, 2010 Bijoy discounted the bill at 6% p.a. and remitted half the proceeds to Ajoy. Ajoy and Bijoy agreed to share the discount equally. At maturity Ajoy met his acceptance but Bijoy failed to meet his acceptance and recourse was had to Ajoy. On July 1, 2010 Bijoy became insolvent and a first and final dividend of 50 paise in the rupee was paid from his estate on 31st August 2010.
Record the above transactions in the books of the both the parties.
(For Paid User 300 for 1 Year)
(সকলো পাঠৰ Paid উত্তৰবোৰ চাব পাৰিব)
- Hiru Moni Bora
