Answer Posted / raj

BILLS RECEIVABLES AND BILLS PAYABLE IS ALSO KNWON AS
ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE. BILLS RECEIVABLE
AND BILLS PAYABLE COMES UNDER THE BILLS OF EXCHANGE. SEC 5
OF THE NEGOTIABLE INSTRUMENTS ACT DEFINES BILLS OF EXCHANGE
AS A BILL OF EXCHANGE IS AN INSTRUMENT DULY SIGNED BY THE
DRAWER, INDICATING THE DRAWEE TO PAY THE SAID AMOUNT ONLY
TO, OR BEAR OF INSTRUMENT.

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