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Depreciation & Bills of exchange

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4 Hours

Course offered by Vijayakumar V

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This course is designed to master the two important chapters of Financial Accounting.

 

Detailed contents are as follows:

 

1. Bills of exchange 

 

Meaning of bill of exchange 

 

Promissory note

 

Maturity of bill : The date on which a bill of exchange or a promissory note becomes due for payment + days of grace

 

Discounting of bill : Encashment of the bill before the maturity date in a bank. 

 

Endorsement of bill: The act of signing and transferring the bill to another party

 

Dishonour of bill: Drawer fails to make the payment on the date of maturity of the bill or promissory note 

 

Renewal of bill: Process of cancellation of old bill and writing a fresh bill with new terms of payment

 

Retiring of bill: Drawee settles the due well before the maturity date and bill is cancelled

 

Bills receivables and bills payables books

 

Accommodation bills: Bills drawn and accepted by parties to facilitate short term finance. 

 

2. Depreciation 

 

Meaning of depreciation 

 

Depreciation and other similar terms

 

Causes of depreciation 

 

Need for depreciation 

 

Factors affecting the amount of depreciation 

 

Methods of calculating depreciation amount 

 

Methods of recording depreciation 

 

Disposal of assets 

 

Effect of any addition or extension to the existing asset

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About the Trainer

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8 Students

27 Courses

Vijayakumar V

B.Com, Chartered Accountant and Dip in Banking & Finance

15 Years of Experience

The Trainer is a passionate teacher and has rich experience in Financial accounting and related practices. He was a full time senior lecturer in a reputed institution for 5 continuous years, teaching online and offline to students from class 10 to PhD for 15 years.

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