Accountancy, asked by jatinderk6269, 1 year ago

Difference between renewal of bill and dishonour of bill

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Answered by Anonymous
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Sometimes, acceptor of a bill finds himself unable to meet his acceptance on the due date. So he may approach the drawer of the bill before the maturity date arrives, to cancel the old bill and draw a new bill with extended date. The acceptor in this case will of course have to pay interest for the extended period. Thus the cancellation of the old bill maturity in return for a new bill (which includes interest) for an extended period is called "renewal of a bill of exchange".

There are two more ways to renew a bill of exchange:

The acceptor pays interest in cash and a new bill is accepted equal to the amount of the old bill.

The acceptor pays a part of the amount of the bill in cash and accepts a new bill for the balance plus interest.

The renewal of the bill under different conditions is explained with the help of following examples:

On 1st Jan. 2005 A (the creditor) draws a bill for $1,000 on his debtor B at 3 months. The due date of the bill is 4th April. On 31st March the acceptor (B) approaches the drawer (A) and shows his inability to meet the bill. He requests the drawer to cancel the old bill and to draw on him a new bill for extended period. A agrees on the condition that he will charge $20 as interest. Thus a new bill is drawn for $1,000 + $20 = $1020. The bill is accepted by B.

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